政府绩效审计研究与分析

20世纪40年代以后,政府审计的范围发生了很大变化,政府审计开始进入以政府绩效审计为中心、政府绩效审计与财务审计并存的现代审计发展阶段,能否不失时机地选择并接受政府绩效审计成为衡量政府审计是否具有活力的标志之一。本文对我国现有绩效审计存在的问题及改进措施进行了分析,并为绩效审计的有效实施提出了相关建议。

Research and Analysis of Government Perfemance Audit

Government performance audit has performed since 1940s.It represents the future way of government audit and spreads the meaning of economic responsibility.So,government audit is in the new phase including two forms:financial audit and performance audit. Performance audit has become the main missions of government auditor in many countries.This paper analyzes the existing problems and improvement programs in the current performance audit of our country,and provides some suggestions for effective implementation of performance audit.