审计和预算绩效管理协同发展的路径探析

Path to Coordinated Development of Audit and Performance-based Budgeting Management

2021年新修订的《中华人民共和国审计法》第四条明确,审计工作报告应当报告审计机关对预算执行、决算草案以及其他财政收支的审计情况,重点报告对预算执行及其绩效的审计情况。审计是党和国家监督体系的重要组成部分,预算绩效管理是深化财税体制改革、建立现代财政制度的重要内容,二者各有侧重、相辅相成。促进审计和预算绩效管理衔接贯通、协同发力,是推进国家治理体系和治理能力现代化,推动经济社会高质量发展的有力举措。本文从分析审计和预算绩效管理的关系入手,对标法律制度和政策要求,立足我国发展实际,提出二者协同发展的路径建议。

The article 4 of the newly revised Audit Law of the People’s Republic of China in 2021 clearly stipulates, the audit work report should report on the audit of budget implementation, final accounts(draft) and other financial revenues and expenditures conducted by audit institutions, focus on the audit of budget implementation and its performance. Audit is an important part of the Party and state supervisory system, and performance-based budgeting management is an important part of deepening the reform of the fiscal and taxation system and establishing a modern fiscal system, both have their own emphasis and complement each other. Promoting the cohesion and coordination of audit and performance-based budgeting management is a powerful measure to promote the modernization of the national governance system and governance capacity and promote high-quality economic and social development. This paper starts with the analysis of the relationship between audit and performance-based budgeting management, benchmarking legal system and policy requirements, and proposes a path for their coordinated development based on China’s development reality.