对我国政府效益审计的思考

开展效益审计是落实科学发展观的本质要求,是建设节约型社会的必然选择,也是内部审计的基本职责和优势所在。通过效益审计的国际比较分析,以便在我国更好地开展政府绩效审计,完成国家审计署要在今后五年全面推进效益审计,到2010年建立起适合我国国情的效益审计方法体系的目标。

Reflection on Effective Audit of Chinese Government

Practice of effective audit is an essential requirement to fulfill scientific development,is an inevitable choice to construct economized society,and also the basic responsibility and advantage of internal audit.Through international comparison of effective audit,we can carry out performance audit of Chinese government better and realize the aim that the national audit office will put effective audit into effect overall in the coming five years and establish effective audit fit to our country's situation until 2010.