政府绩效审计中存在的问题及对策分析
摘要
政府作为接受公众委托对公共资源进行管理、使用的受托人，其管理和使用公共资源的效率、效果及效益情况已经成为公众关注和评价的焦点。公众寄希望于审计机关能够通过审计监督，客观公正地反映政府管理责任的履行情况，并对公共资源分配使用低效率的现象予以揭示。因此，绩效审计正在成为许多国家政府审计关注的焦点和主要的工作内容。
近几年来，我国政府绩效审计工作日益受到政府和全社会的关注，并且取得了一些成绩。但是，与国外相比，我国政府绩效审计工作还存在相当大的差距。因此，通过借鉴国外政府绩效审计法律法规的经验和实践成果，来推进我国政府绩效审计的发展具有重要的现实意义。本文对我国政府绩效审计的涵义进行简单阐述，指出我国政府绩效审计实施的困难, 并结合实际, 浅谈促进我国政府绩效审计发展的对策，对从根本上改变政府绩效审计发展缓慢、成效较低的现状提出一点看法和建议，希望能够为我国政府绩效审计的发展提供一些思路。
关键词：政府绩效审计；经济性；效率性；
Abstract
The government performs as the trustee who carries on the management and the use to the public resource.It manages and uses public resource efficiency, effect and benefit situation which has already become the public attention and the appraisal focal point.The public places hopes in the audit office to reflect the responsibility the fulfillment situation of the government fairly and objectively,and to promulgate the low efficiency phenomenon in the public resource assignment though auditing.The performance audit has become the focal point and the main work content of many national audit attention.
In recent years,China’s governmental performance audit has been more and more focused by governments and society.But,there is a wide gap between China’s governmental performance audit and some foreign counterparts.We need to learn the rich experience and theory of the foreign governmental audit'laws,combine with actual situation in China,accelerate the development of China’s governmental performance audit and play its role.This article studies from four aspects including the conception,situation, difficulties and measures.
Keyword: Governmental performance audit;Economy;Efficiency
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