构建我国绩效审计的准则

The Establishment of Performance Auditing Standards in China

政府绩效审计准则主要包括绩效审计计划、绩效审计实施、绩效审计评价标准、绩效审计报告和后续跟踪审计等内容。我国一些地方政府在探索建立绩效审计指南方面虽已取得了一些进展,但尚未制定统一的绩效审计准则。在理论分析基础上,通过比较国内外绩效审计准则,找出它们之间的相似和差异,构建了我国的国家绩效审计准则框架,为我国政府的绩效审计工作提供建议。

The standards of government performance auditing mainly include plan of performance auditing, implementation of performance auditing, evaluation criterion of performance auditing, report of performance auditing and Audit Tracking, etc. Although the study on the guidelines of government performance auditing has been developed in some local governments, central government has not yet established a national level of performance auditing standards. Based on the theoretical analysis, this paper then compared the performance auditing standards of domestic and international to fred out the similarities and differences. This paper established the framework of national performance auditing standards, hoped to provide advice for government performance auditing.