我国政府绩效审计评价标准体系框架构建

Construction of Government Performance Audit Evaluation Standard System Framework in China

政府绩效审计评价标准是审计人员评价公共受托责任履行状况的综合指标。现阶段我国的政府绩效审计刚刚起步,科学地设计政府绩效审计评价标准用以面对政府绩效审计的复杂性具有重要意义。笔者通过文献回顾及评述,首先对我国政府绩效审计评价标准进行了现状研究及原因分析,然后在借鉴他人经验的基础上进一步明确了政府绩效审计评价标准的类型,最后根据审计的评价对象进行了政府绩效审计评价标准的设计。

Government performance audit criteria are comprehensive indexes for auditors to evaluate the performance of public accountability. It is important to develop scientific government performance audit criteria to deal with the complexity of government performance audit as government performance audit is in its early stage in China. This paper introduces and explores the status of government performance audit in China after related literature review. Accordingly the paper defines the types of evaluation criteria for government performance audit based on current research and develops evaluation criteria for government performance audit aiming at the subject matter.