政府责任审计模式研究

政府责任审计是以有效促进政府履行职责、正确决策、提高服务效能为目标的一种绩效审计。在我国,随着民主与法治进程的加快,人们对政府职责问题日益关注,但由于各项基础管理还比较薄弱,缺乏完善的责任审计评价标准体系,审计机关在进行政府责任审计时缺乏依据和支持力度。因此,应建立一套行之有效的绩效审计模式,以利于政府责任审计的开展。

The Responsibility of Government Audit Model

The responsibility of Government audit is to urge the government to perform their responsibility effectively,make correct decisions,and improve the effectiveness of service.In China,as the speeding of democracy and the rule of law,increasing concerns on government responsibility have been formed.However,the basic management is relatively weak,a complete evaluation standard system of the audit responsibility is not built yet,the audit institutions have little support and foundation in carrying out the respon...