论我国政府绩效审计存在的问题及对策.doc

论我国政府绩效审计存在的问题及对策 PAGE 2 PAGE 1 摘 要 20世纪下半叶，政府审计在国际上取得了一个突破性进展——将绩效审计引入政府审计领域。自此以评价政府部门支配公共资源和财政资金的经济性、效率性、效果性为目标的绩效审计，逐渐在政府审计领域做出卓有成效的贡献，政府绩效审计在世界各国政府审计中占据了一席之地，并被广泛认为是控制政府行政开支以及评价政府职能履行情况的一个有效武器。有人曾预言：“政府绩效审计是现阶段经济责任审计的目标发展模式”。所以能否不失时机地选择并接受政府绩效审计成为衡量一国政府审计是否具有活力的标志之一。 随着我国经济和社会的不断发展，政府所承担的公共责任范围日益扩大，不断增长的公共支出需求与有限的公共资源之间的矛盾非常突出。社会公众也由于民主意识提高对政府收支有了较强的监督意识。这都对我国政府管理公共资源的经济性、效率性和效果性提出了更高的要求。因此，作为国家经济运行重要监督手段的政府绩效审计，也逐步在我国兴起和发展，这是我国审计融入世界审计主流的重要条件，也是中国审计走向现代化的重要一步。 本文首先对绩效审计和政府绩效审计的相关理论和涵义作初步的探讨，包括与传统财务审计的区别，第二部分是立足于我国政府绩效审计的现状，并比较与西方政府绩效审计的区别，进一步指出我国政府绩效审计存在的问题，第三部分是对产生这些问题的原因作深入的分析，指出了现行审计体制是制约我国政府绩效发展的根本原因，第四部分是针对上述问题从长短期两方面提出了具体的发展我国绩效审计的对策。 关键字： 绩效审计 政府绩效审计 审计体制 Abstract In the second half of the 20th century, performance audit has been brought into government audit, which is a major breakthrough in the world. Since then, performance audit, which aims to evaluate the economy, efficiency and effectiveness of governments’ work on the distribution of pubic resources and financial funds, is getting more and more effective in government audit. Performance audit has already earned a position in government audit of every country around the world and is widely recognized as an effective weapon to curb administrative expenditure and evaluate the governments’ implementation of functions. It is expected that performance audit will be the objective development model of the current economic accountability audit. Therefore, taking performance audit in proper time is a standard to measure whether the government audit is energetic or not. With the development of China’s economy and society, the government is taking more and more pubic liabilities and the contradiction between increasingly requirement of pubic expenditure and limited public resources has arisen gradually. The public is paying more and more attention to the supervision of public income and expenditure with the democratic consciousness rising, which raises a higher requirement for the economy, efficiency an