浅谈绩效审计在我国国有企业实施存在的问题与对策

Problems and Strategies of Performance Auditing Practiced in State-owned Enterprises

我国国有企业在实施绩效审计过程中存在着观念薄弱、缺乏绩效审计指导评价体系与规范、审计人员的整体素质不够等问题。促使绩效审计更好的在国有企业实施的对策是:加强效益审计观念的传播;建立一套完善的绩效审计评价体系,统一实施标准;注重对项目绩效情况的考察,强化指导性作用;完善队伍结构,提升审计业务水平,使绩效审计在国有企业发展和竞争中发挥特定的积极作用。

The main problems are the weak idea, lack of system and regulation of guidance and evaluation on performance auditing, and inferior quality of auditors, etc. in practicing performance auditing in China＇s state-owned enterprises （SOE）. Therefore, the better strategies to take performance auditing in SOE are to increase publicity on the idea of performance auditing, to establish a set of complete performance auditing evaluation system to unify standards, to focus on investigation on project performance to strengthen guiding role, to improve the personnel structure and auditing ability, and to play its active role in development and competition of SOE.