政府绩效审计的重点和难点

在我国绩效审计的理论研究和实践都还处在起步阶段,政府绩效审计是现阶段我国绩效审计实践的重点。本文结合国际上关于政府绩效审计的概念,提出了我国政府绩效审计的定义,在此基础上对政府绩效审计的内容进行了探讨,并分析了当前我国政府绩效审计的重点和难点。同时,针对我国政府绩效审计实践的现状,提出了关于开展政府绩效审计工作的几点考虑。

Government performance auditing's emphasis and difficulty

During the initial stage of the theory research and practice on the performance audit in our country,government performance audit is the emphasis of the performance audit practice in the current stage.This article incorporates into the concept on the government performance audit in the world,put forwards the definition of the government performance audit in our country,discusses the content of the government performance audit on this basis,and analyzes the emphasis and difficulty on the government performance audit in our country currently. Meanwhile, this article brings forwards some considerations on developing government performance audit by aiming at the state - of - art of the government performance audit practice in our country.