对开展财政效益审计的思考——以海南省为例

Thoughts on Implementing Financial Performance Auditing in Hainan

近几年来,随着经济的发展,我国审计机关也逐渐高度重视财政效益审计。财政审计作为我国国家审计机关的永恒主题,财政效益审计必然成为当前我国深化财政审计的一个新的课题,如何理解财政效益审计,传统的财政审计中如何体现效益审计,文章从财政效益审计目标、内容和重点及方式方法等方面进行了一些有益的思考,以期根据财政效益审计的特点、创新成果的使用,建立起适应公共财政框架的财政审计模式。

In recent years,along with economic development,due attention has been paid to the performance audit in Chinese audit institutions.As financial audit is the eternal theme of national audit institutions,the performance audit is bound to be a new topic for deepening the financial audit for national audit institutions.With respect to how to understand the financial performance audit and how the traditional financial audit reflects the effectiveness of the performance audit,the author of this paper attempts to advance some tentative ideas from the persepctive of objectives,contents and means of the performance audit.