预算绩效管理审计探索

Explorations of Budget Performance Management Audit

实施预算绩效管理是建立现代财政制度、提升国家治理能力的必然要求。开展预算绩效管理审计是审计充分发挥监督职能、提升监督效能的必然选择,是预算执行审计转型升级的必然趋势和深化发展的重要途径。本文通过分析山东省预算绩效管理审计发展的现状和经验做法,指出当前预算绩效管理审计中存在全过程全覆盖实施绩效管理审计不到位、缺乏系统的绩效审计评价标准、大数据技术在绩效管理审计中的应用有待加强等问题,并对如何推动开展预算绩效管理审计提出对策建议。预算绩效管理审计应当贯穿预算执行全过程,着重在完善预算执行绩效审计评价指标体系、加强信息化建设等方面采取有效措施,从而进一步促进预算绩效管理审计的发展和完善。

Budget performance management is a prerequisite for establishing a modem public financial system and improving national governance capability. It is an inevitable choice for audit institutions to carry out budget performance management audit, to give full play to the role of auditing and improve its efficiency. It is also an inevitable trend and an important approach to deepen budget performance audit. This paper analyses the current situation and practices of budget performance management audit in Shandong Province. It points out that there are some problems in current budget performance management auditing, such as inadequate audit coverage in the whole process of performance management, lack of systematic performance audit evaluation criteria, and the insufficient application of big data in performance management audit. It also points out how to promote budget performance management audit. In future, budget performance management audit should run through the whole process of budget execution, focusing on improving the evaluation index system of budget performance audit and strengthening IT application, so as to further promote the development and improvement of budget performance management audit.