我国政府绩效审计存在的问题及对策

随着我国社会主义市场经济的不断完善和民主政治建设的不断深入，公众对政府部门的公共投资和公共资源利用的效果性及透明度都提出了更高的要求，而政府绩效审计对于监督和约束政府行为，提高政府管理水平具有不可替代的作用。本文阐述了我国政府绩效审计的现状，从中发现存在的问题，揭示问题产生的原因，并在对比分析国外成功经验的基础上，提出完善我国政府绩效审计的对策与措施，为积极推进我国政府绩效审计的开展，发挥政府绩效审计的积极作用提供支持。
关键词：政府绩效审计；存在问题；改进方法

Problems and Countermeasures of the Government Performance Audit

Abstract：With the continuous improvement of China's socialist market economy and the deepening of democratic and political construction of public government departments, public investment and the effect of the use of public resources and transparency put forward higher requirements, the Government Performance Audit of supervision and restraint government action to improve the level of government has an irreplaceable role. This paper describes the status of the Government Performance Audit, which found problems, and reveal the cause of the problem, and on the basis of comparative analysis of successful experience abroad, improve government performance audit countermeasures, in order to actively promote the Government Performance audit carried out, to play an active role in support of the Government Performance audit.
Key words：Government Performance Audit；Problems；Improved methods

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