财政资金绩效审计研究

Research on Performance Audit of Financial Funds

现阶段我国财政资金绩效审计理论框架仍尚未完善,导致绩效审计项目进展缓慢,缺乏实践指导的现象普遍存在。从财政资金绩效审计目标、审计原则、审计内容以及绩效完成情况四个部分构建财政资金绩效审计路线。应有针对性地选择审计项目,加强审计主体的建设,外聘专家,统筹部署审计项目,注重运用多种审计方法。

At present,theoretical framework for the performance audit of China's financial funds is still not perfect,resulting in the phenomena such as slow progress in performance audit projects and lack of practical guidance.This study constructs the financial performance audit route from four aspects,namely the audit goal,audit principle,audit content and performance status,and puts forward five countermeasures and suggestions,which are choosing audit projects selectively,strengthening the construction of audit subjects,hiring external experts,making overall arrangements for audit projects,and paying attention to the application of various audit methods.