我国政府绩效审计存在的问题及其对策

Existing Problems in Government's Auditing Evaluation and Its Countermeasures

政府绩效审计目前己经成为许多国家政府审计关注的焦点和主要的工作内容。在我国的政府绩效审计虽然取得了一定的发展,但是与发达国家之间还有很大的差距,无论是在理论上还是实践上都与真正意义上的政府绩效审计相距甚远。为此,应加快政府绩效审计发展步伐,科学定位审计目标,提高审计人员素质,促进绩效审计的方式、方法和手段的创新。

The government＇ auditing evaluation currently has become a focus and main content of many countries＇ government auditing work. Though there has been a certain development of our country＇s auditing evaluation, our country still lags behind many developed countries both theoretically and practically. Therefore, it is of great importance to step forward auditing evaluation, set auditing goal scientifically, as well as improve auditing staff qualities and stimulate auditing evaluation＇ ways, methods, innovation.