绩效审计在推动完善国家治理中的作用分析

Effect Analysis of Performance Audit for Promoting and Improving National Governance

国家治理是国家最高权威通过行政、立法和司法机关以及国家与地方之间的权力配置和运用以控制、管理、协调和服务社会的过程,分权和问责是国家治理的基本要素,绩效管理是国家治理的基本模式。绩效审计是根据国家治理的绩效管理需要而产生的,其基本目标是推进和完善国家治理,提高公共资源使用和管理的有效性。本文从国家治理和绩效审计的本质属性及其内在联系出发,分别从公共受托责任和政府绩效管理两个层面阐释了绩效审计推动完善国家治理的理论依据,根据国家治理需要着力探讨了绩效审计在推动完善国家治理中的积极作用,并对其实现路径进行了深入分析。

National governance is the process that the highest authority of the State through the power of configuration and use of the executive, legislative and judicial organs as well as national and local to control, manage, coordinate and serve the society. Decentralization and accountability are the basic elements of national governance, meanwhile, performance management is the basic mode of national governance. The performance audit is based on the needs of the performance management, and its basic objective is to promote and improve national governance, to improve the use of public resources and management effectiveness. This article, from the essential attributes and inner links of national governance and performance audit, illustrates the theoretical bases that performance audit could improve national govemance, in the aspects of public accountability and government performance management. According to governance needs, this paper focused on the positive roles of performance audit in perfection of national governance, and deeply analyzes the approaches that performance audit could improve national governance.