新时代国家审计保障公共资金使用绩效的重点与突破口

The key points and breakthroughs of national auditing to ensure the public fund use performance in the new era

新时代背景下,公共资金使用绩效审计应以新时代习近平中国特色社会主义思想为指导,以“围绕中心、服务改革发展”为工作的出发点和落脚点,以“重规则、重机制”为导向,有重点、有深度、有成效地全面推进公共资金审计“全覆盖”。以绩效审计的纵深发展为切入点,研究了新时代国家审计保障公共资金使用绩效的实现目标、审计重点以及在“互联网+”背景下保障公共资金使用绩效的重点和突破口,并为进一步改进和创新我国公共资金使用绩效审计提出了实施路径与措施。

In the new era,the auditing of public fund use performance should be guided by Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era.It’s necessary to comprehensively promote the“full coverage”of public fund auditing in an emphatical,in-depth and effective way with“focusing on the center and serving reform and development”as the starting point and objective of work and with“emphasizing rules and mechanisms”as the orientation.Taking the in-depth development of performance auditing as the entry point,this article studies the achievement goals,the auditing priorities,and the key points and breakthroughs in the context of Internet+in national auditing to ensure the public fund use performance in the new era,and puts forward the implementation path and measures to further improve and innovate in the auditing of public fund use performance in China.