我国政府绩效审计的困境及出路

Dilemma of Auditing the Government Performances and Solutions

开展政府绩效审计是我国经济社会发展中的必然要求,我国政府绩效审计的理论和实践都处于探索阶段,存在诸于制度缺失、审计标准不科学、审计内容不够完整、审计结果不够科学等不足,国外发达国家政府绩效审计开展出较早,在审计范围、审计内容、审计标准、审计方法与手段、审计人员结构方面等有许多值得借鉴的经验,本文在这些分析的基础上,提出完善法规体系、建立评价体系、创新审计方法、优化人力资源的建议,以期促进我国政府绩审计的发展。

With the social economy development of our country,it is an inevitable demand that the government performance auditing be carried out.However,our government performance auditing is still in the preliminary stage,so there still exists many defects in this field,such as the lack of rules and regulations,the unscientificness of the standard and results of the auditing,and the incompleteness of the auditing contents. In developed countries government performance auditing was carried out earlier,and the experiences in auditing range,contents,standard and ways and methods in government performance auditing of the developed countries can be used as references.On the basis of these analyses,this paper suggests that we should perfect the system of rules and regulations,set up the system of evaluation,bring forth new ideas in the auditing ways and methods,andoptimize human resources,and it is expected that they can be helpful in the development of the government performance auditing of our country.