美国政府绩效审计方法的变迁及启示

Approach Change of Governmental Performance Audit in USA and Its Enlightenment

政府绩效审计是指对公共开支的经济性、效率性和效果性等方面的评价。美国是世界上政府绩效审计最先进的国家之一,对我国政府绩效审计的发展具有较高的参考借鉴价值。美国政府绩效审计的方法适合于美国社会不同历史阶段的客观环境,取得了积极的实施效果,且反映出审计主体在不同阶段管理、组织和理念等方面的特点。我国审计署和各级审计机关需要立足于我国经济发展、政治体制、法治建设等客观条件,提出有中国特色的解决方案,高度重视审计主体的主观能动性和重要作用,进行科学的培养和管理,以切实配合并推动我国政府绩效审计的实践。

Governmental performance audit is to evaluate the economy,efficiency and effectiveness of the public expenditure.The USA is one of the most advanced nations in governmental performance audit,providing a good example for China.This paper finds that the approach of governmental performance audit in USA evolves through three phases,including voucher checking,comprehensive auditing and project evaluation.The different approaches match the social environment in USA effectively,and reflect the characteristics of the audit subject in terms of management,organization and philosophy.As a result,the governmental auditing institutions of all the levels in China need to put forward China-specific solutions based on the current economic,political and legal conditions,and place strong focus on developing audit subject to compliment the governmental performance audit progress in China.