绩效审计:推动完善国家治理的路径选择

Performance Auditing:Path Choice for Promoting and Perfecting National Governance

国家审计是国家治理的重要组成部分。绩效审计应该从强化审计预防、揭示和抵御的"免疫系统"功能出发。在现阶段应以财政审计为基础,强化绩效评价为重点,实施绩效审计与经济责任审计相结合的审计模式。应进一步提升服务国家治理的绩效审计层次,充分发挥审计治理职能,以推动完善国家治理。

National auditing is an important part of national governance. Performance auditing should start from functions of strengthening prevention, disclosing and resisting immune system. Now- adays we should base on financial auditing, emphasize strengthening performance evaluation, and adopt an auditing mode of combining performance audit with economic duty audition. In order to promote and perfect national governance, the performance auditing level of serving national governance should be further improved and the function of audit governance should be fully leveraged.