财政资金绩效审计研究

Research on Performance Audit of Public Funds

注重财政资金绩效、全面实施预算绩效管理是我国经济向高质量发展的必然要求。开展财政资金绩效审计是新时代进一步发挥国家审计监督职能的必然选择。本文以市级财政资金审计为例,研究了财政资金绩效审计的目标和内容,提出了绩效审计方法模式;通过江西省财政资金绩效审计案例,详解了绩效审计方法模式的具体做法,揭示了财政资金绩效管理存在的问题,分析了当前开展财政资金绩效审计面临的困难。提出推进财政资金大数据审计、制定财政资金绩效审计操作指南、构建绩效审计评价体系、强化绩效审计成果运用等方面深化财政审计的路径。

Paying attention to the performance of financial funds and fully implementing budget performance management is an inevitable requirement for high-quality development of China’s ecoconomy.To carry out the performance audit of public funds is an inevitable choice for national auditors to play the role of supervision in the new era.This paper takes the municipal public fund audit as an example,introduces the objectives and contents of the financial fund’s performance audit,and puts forward three methods of performance audit;specifically,through the case study of performance audit of public fund in Jiangxi province,this paper explains three methods of specific performance audit,reveals the existing problems in the public fund performance management,and analyzes the difficulties in carrying out the current public funds performance audit.Furthermore,the study puts forward ways to strengthen financial audit in the aspects of promoting big data technology applied in the public funds auditing,formulating operational guidelines for performance audit of public fund,building a performance audit evaluation system,and strengthening the use of performance audit results.