论农村基础设施建设绩效审计法律制度的完善

目前我国农村基础设施投资的绩效审计,只是由部分审计机关零散地进行,缺乏统一的标准和规划,这与我国目前缺乏针对农村基础设施建设绩效审计的法律法规有关,因此必须尽快加强这方面的立法。结合我国国情,立法可以采用地方先行的模式,应明确立法的目的、农村基础设施投资绩效审计的内容和标准,同时还需要以法律形式建立绩效审计结果报告制度、公告制度和审计责任追究制度。

The Perfection of Performance Audit on the Infrastructure Construction in Rural Areas

Currently,the performance audit of infrastructure construction in rural areas of China is carried out by some individual auditing administrations,which lack uniform standard and plan.The above mentioned situation is related to the absence of laws and regulations in such areas,so we should strengthen the legislation in these areas.Considering the unique circumstances of our country,we should let the related provinces to make such legislation first.The legislation should clarify the purpose,the standard and the content of the performance audit of infrastructure construction in rural areas,and cover the system of the reporting and publication of the result,as well as the system of pursuing the responsibility.