浅谈我国政府绩效审计存在的问题及对策
摘 要
随着我国市场经济的迅速发展，完善政府绩效审计规范体系，转变绩效审计观念，是当前我国政府绩效审计的一项重要任务。绩效审计是政府部门根据国家决策和目标对各项管理活动进行经济性、效率性和效果性分析。因此，绩效审计是对政府部门的效率和效果性进行描述，对国家决策执行程度的一种评价。本文阐述了绩效审计的定义，分析了当前我国绩效审计的现状，并针对存在的问题，提出了相应的对策。
关键词：绩效审计；经济性；效率性；效果性；问题；对策。
Abstract
With the rapid economic development, improving the standards system of government performance audit, changing the concept of performance audit, are currently major tasks of Chinese government performance audit. Performance audit is efficiency and effectiveness analysis of the government departments under the national policy-making and goal of all management activities economy. Therefore, the performance audit is not only a description of government efficiency and effectiveness , but also an evaluation of implementation of the national decision-making level. This paper describes the definition of the performance audit, analysizes the status quo of Chinese performance audit and puts forward the corresponding method to deal with the exsiting problems.
. Key Words: performance audits; Economy; Efficiency; effectiveness; Countermeasures.
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