我国预算绩效审计结果运用现状分析和对策研究——基于全面预算绩效管理背景

Research on the actuality analysis and countermeasures of budget performance audit results in China-Based on the background of comprehensive budget performance management

如何促进绩效审计结果更深层次的运用是当前审计部门急需解决的问题。文章基于委托-代理关系理论的视角,分析了当前绩效审计结果运用实务中存在的几类问题,研究了这些问题的成因以及可能导致的后果,在全面预算绩效管理的背景之下提出了一些可能的解决问题的设想。研究发现,在预算绩效管理改革的背景之下,为解决绩效结果落实难等问题,需要解决不同绩效评价主体标准差异的问题;需要完善绩效问责制度;可以考虑通过联合绩效管理,与财政部门更深层的合作来加强绩效审计结果的应用程度以及统筹协作。

How to promote the deeper use of performance audit results has been an urgent problem to be solved by the auditing department.Based on the perspective of principal-agent relationship theory,this paper analyzes several types of problems existing in the current practice of performance audit results,studying the causes of these problems and the possible consequences,and putting forward some possible solutions under the background of comprehensive budget performance management.It is found that in the context of the reform of budget performance management,to solve the difficulties in the implementation of performance results,several solutions must be implemented:handling the problem of the differences in the standards of different performance evaluation subjects;improving the performance accountability system.Last but not least,joint performance management and deeper cooperation with financial departments can be considered to strengthen the application degree and coordination of performance audit results.