我国政府绩效审计理论探析

China Government Performance Audit Theory Analysis

本论文提出政府绩效审计是政府审计发展必然阶段、高级阶段。我国政府绩效审计要创新审计理念、方式、方法,审计范围覆盖全部公共资金,审计过程实时化信息化,审计报告内容丰富与应用充分。国家法律法规保障绩效审计行为规范,创造政府绩效审计坚实基础和良好环境。

This paper regarded the government performance audit as an inevitable and advanced stage in the development of government audit.China＇s government performance audit should innovate the ideas,ways and means,cover all public funds,make the process real-time and informationalized,enrich the content of report and fully apply the outcome.National laws and regulations safeguard the basic norm of performance audit,and create a solid foundation and sound environment for the government performance audit.