中国目前开展公共政策绩效审计工作的几个难点

The Difficulties of Conducting Public Policy Performance Audits in China

阐述公共政策绩效审计的现状,期望提高审计人员的政策素养及专业素养,以适应当前公共政策绩效审计工作的迫切需要。

Public policy performance auditing is an important area of auditing work of the Chinese audit institutions.Auditors should apply modern technology, e.g., big data, to obtain audit evidence which is dispersed, extensive and macroscopic. Further, auditors need background knowledge of implementations and effects of public policies to select applicable audit standards and criteria. To meet the urgent needs of performance auditing in the public sector, it is crucial to improve the professionalism of the performance audit personnel and to develop their expertise in public policy.