政府效益审计及其实现形式分析

随着我国市场经济体制的完善和公共财政框架的建立,需要大力开展政府效益审计。本文认为,应借鉴国外政府效益审计的先进经验,采用科学的方法,克服政府效益审计实施过程中的各种制约因素,制定并完善效益审计准则及相关法律法规,积极开展政府效益审计的试点,建立具有中国特色的政府效益审计制度。

An Analysis on Realizing form of Government Benefit Auditing

With the completion of our country market economy system and the establishment of the public financial framework, we should struggle to develop our government benefit auditing. in the article's view, we should draw lessons from the advanced experience of overseas government performance auditing, make the audit content clear, use scientific method, overcome restriction factors, formulate and consume performance auditing criterion and the related legal laws and regulations, establish our government performance auditing with Chinese characteristic.