我国绩效审计存在的问题与对策研究

Countermeasures to Problems of Performance Audit in China

政府绩效审计是在财政财务收支审计发展到一定阶段推出的又一新的审计领域,对推动政府审计工作、建立节约性政府、创建和谐社会具有很好的现实意义。但由于我国恢复审计工作规范化的时间较迟,在其他国家探讨适合自己国情的绩效审计理论与方法时,我国的社会主义审计制度才刚刚建立,因此我国的政府绩效审计面临着许多难题。

Governmental performance auditing is a new audit area brought out by audit of financial revenues and expenditures which has developed to a certain stage.It is practically significant in promoting governmental auditing;building a thrifty government and a harmonious society.However,our country was late in resuming auditing normalization.Our socialistic auditing system was just established when other countries were researching appropriate performance auditing theories and methods.Therefore our governmental performance auditing is facing many problems.