政府预算资金优先配置绩效审计探讨

Performance Audit on Prior Allocation of the Public Budgetary Resource

优先性是预算资金配置的基本要求。预算资金是否优先配置应是我国政府预算资金绩效审计首先关注的问题。我国开展政府预算资优先配置审计,能推动事后审计向事前审计的转轨,使审计成为资源配置的杠杆。政府应改变预算审计组织方式,由易到难地推进优先配置审计。

Prior allocation of budgetary resource is a key objective of public budgetary management.Chinese government performance audit should check whether the public budgetary resource is expensed by the strategic priority or not.Prior allocation auditing promotes the transit of post-audit to the pre-audit,and makes it a lever to optimize the allocation of public resources.We should reform the audit model and develop prior allocation auditing gradually.