我国政府开展绩效审计的困境与出路——基于制度安排的分析

The Difficulties and the Way-out of Government Performance Audit: Based on Institutional Arrangement

制约我国政府开展绩效审计的因素较多。从产生绩效审计交易成本的原因看,开展绩效审计面临的困境主要为定位不清、职责认定不清、对被审计单位了解不清三个方面。博弈模型能够推导出节约交易成本的绩效审计模式,该模式要求被审计单位出具绩效水平评价报告,而由审计人员对绩效水平评价报告的真实性进行复核,然后提出审计意见,这就为突破现有绩效审计困境提供了新的思路。

There are many restrictions in carrying out performance audit in our country.According to the transaction costs of government performance audit,the difficulties government performance audit face have three kinds.The game model can design the government performance audit model to save cost.This model requires the performance report from the audited unit,which will later be checked by auditors.The new model provides new ways in solving problems facing performance audit.