关于完善我国绩效审计的思考.doc

关于完善我国绩效审计的思考 内容提要：绩效审计是当今世界政府审计发展的主流，而中国真正意义上的现代政府绩效审计并未全面展开，但随着中国公共财政体制改革的深入绩效审计必将成为中国政府审计发展的方向。 关键词：绩效审计 审计法规 审计方式 政府审计 Abstract: Performance audit of government audit development in today’s world is the mainstream, but the true meaning of China’s modern government performance audit has not spread out in the round, but with the deepening of the reform of Chinese public finance system of performance audit of Chinese government will become the development direction of the audit.This paper first describes the concept of performance audit, characteristics of other issues, analysis of China’s performance audit of the existing state of development, research on China’s performance audit practice problems and their causes, and then from theory and practice two respects put forward perfecting the performance audit system in our country the basic countermeasure and tentative idea. The article thinks, performance audit laws and regulations are not perfect, way, method and lack of flexibility and diversity, the lack of a common evaluation standards, lack of high-quality specialized personnel, is the current our country performance auditing problems. The paper puts forward, want to solve these problems, strengthen the audit laws and regulations system construction, adopt a flexible variety, scientific and applicable methods of audit, establish a scientific and feasible evaluation index system, reasonable development of audit resources, strengthen interaction, take the road of performance audit. Key phrase: Performance audit Audit laws and regulations Audit mode Government audit - 2 - 目录 一、绩效审计相关概念的界定????????????????????4 （一）绩效审计的基本概念??????????????????“?4 （二）审计目标?????????????????????????4 （三）绩效审计必须围绕的三要素?????????????????4 二、我国绩效审计的发展现状????????????????????5 三、目前我国绩效审计存在的问题??????????????????5 （一）绩效审计的法律法规不健全?????????????????6 （二）我国绩效审计的方式、方法缺乏灵活性和多样性????????6 （三）绩效审计缺少通用的评价标准??????????“?????6 （四）缺少高素质的符合绩效审计需要的专门人才??????????6 （五）政府审计中不能全面实施绩效审计??????????????7 （六）对