我国政府绩效审计实施中存在的障碍及对策

长期以来,我国政府审计是以财务审计为主导,虽然在政府绩效审计方面也取得了一定成效,但与西方国家相比,还有很大的差距。本文通过分析我国政府绩效审计中存在的障碍和困难,指出应加快法律体系的建设,加大审计体制改革力度,探索新型审计体制改革模式。

Obstacles and Countermeasure in China''''s Government Performance Audit

The main content of government auditing in China has long been financial accounting. Although making some achievement in government performance auditing, there is still a big gap to be fulfilled to reach the level of western countries. To clean the obstacles in government performance auditing, the paper points out the necessity in the construction of legal system and the reform of auditing mechanism, giving some new modes in audit system.