国外政府绩效审计的经验与启示:以美国为例

Experience and Enlightenment of Foreign Government Performance Audit : Taking USA as an Example

国外政府绩效审计的研究与实践起步较早,自20世纪40年代,阿瑟·肯特提出"绩效审计"的概念后,世界各国便开始展开对政府绩效审计的理论研究和实践探索。至20世纪90年代,西方欧美国家政府绩效审计日趋成熟,欧美等发达国家或地区就对政府绩效审计进行了深入的研究以及广泛的实践,经过数十年的发展,国外政府绩效审计逐渐成为现代审计格局的中心。本文通过对美国绩效审计的简要发展历史及主要特点的探讨,以探寻美国的成功经验,对我国进一步完善政府绩效审计具有重要的现实意义。

The research and practice of foreign government performance audit has started after Arthur Kent putting forward the concept of＂performance audit＂since the 1940s. From 1990s, the government performance au-dit has been becoming more and more mature in Europe and in the USA, and has been conducted in-depth study and extensive practice. The government performance audit has gradually become the modern audit pattern center in foreign countries after decades of development. This paper discusses the brief development history and its main characteristics in the USA and explores the successful experiences. At last, this paper sums up experiences in order to further perfect China＇s government performance audit.