我国政府经济效益审计的发展历程、现状及改进对策

由于主观和客观因素的影响,我国的经济效益审计目前还处于初级阶段,能够发挥的作用和产生的影响还很有限。本文认为,为了使经济效益审计能够更快更好地发展,我国的法律需进一步明确各级政府所承担的公共受托责任、国家审计机关的地位须进一步提高、财政预算体制须进一步完善、国家审计人员的素质须进一步增强、效益审计的审计准则、指标评价体系和操作指南须尽快出台。

The Development,status and Improvement Strategy on the Gouerment Ecnomy Efficiency Audit

At the begaining of the rebuilding of national audit systerm of our country,the exploration about the economy efficiency audit has started,but with the restrictien of kinds of subjective and Objective factors,at present,it is still in initial stage,and it could not have much impact, so the writer think,for the developement of the economy efficiecy audit, the law of our country should be more clear the public commissioned responsibility of goverments at all levels,the status of natioal audit office should be improved further,the buget systerm need to be perfected,,the quality of auditors should be strengthen more,and the efficiency standars,indicators evaluation systerm and operational guidelines need to be announced quickly.