政府绩效审计:国际演进及启示

我国政府绩效审计实践应用中的困惑及其与理想目标的背离,引发了对我国政府绩效审计应用乏力的反思。以国际主流政府绩效审计的发展为主轴,本文系统地描述和剖析了其思想起源、理论演进与实践发展的完整历程,并进行了简要地总结与评述,籍此,针对我国政府绩效审计发展中的瓶颈,就政府绩效审计的本质、范围、评价内容和指标体系设计等关键问题,着力分析了国外政府绩效审计给予的启示与意义,以期为我国政府绩效审计的未来良性变革与发展提供借鉴。

Government Performance Audit: International Evolution and its Implications

This article examined the emergence and development of the international government performance audit,especially focused on the evolution of the audit researches,and then it given a summing up and made some remarks briefly.Based on this,the paper discussed some theoretical thinking on the government performance audit which it believed the existed misunderstands on those issues had hindered government performance audit development in China.Follow those enlightenments from foreign development,the paper insists on that national government performance audit scope should include human resources management,the appraise dimension should include equality,environment evaluation et al..