政府绩效审计:促成服务型政府建设的工具  

Government Performance Audit:The Accelerator of Building Service-Oriented Government

作　　者：张炎[1] 汲君[1] 

机构地区：[1]南京工业大学公共管理学院,江苏南京211816

出　　处：《广西财经学院学报》2011年第3期94-98,共5页Journal of Guangxi University of Finance and Economics

摘　　要：我国开展政府绩效审计,其意义在于能够促进廉洁、勤政、高效的服务型政府的建设;促进政府职能转变,提高政府工作的经济性、效率性和效果性;提高政府工作透明度,促进民主政治建设。目前我国政府绩效审计存在的主要问题是,行政型审计监督体制限制了政府绩效审计的开展,政府绩效审计法律制度建设滞后,尚未建立一套科学可行的政府绩效审计评价体系和标准,复合型人才缺乏。为此,要改革和完善现行政府审计监督管理体制,确保审计的权威性,增强审计的独立性;建立健全法规制度,为政府绩效审计提供法律保障;建立一套科学合理的政府绩效审计评价指标体系;改善审计队伍的结构,提高专业人员素质。It is of great significance to carry out government performance audit, because it can help to build a clean, diligent and efficient service-oriented government; it also can promote the transformation of government function, improve the economy, efficiency and effectiveness of government＇s work; and increase the transparency of government affairs, encourage the construction of democratic politics. Currently, the main problems of China＇s government performance audit are, the restriction from auditing supervision system, lagging construction of legal system, lack of scientific and feasible appraisal system and standard,and short of interdisciplinary talent people. Therefore, work should be done to reform and improve the supervision system, insure the authority and independence of auditing; establish sound laws and regulations; set up a scientific and reasonable evaluation index system; improve the structure of audit team, and increase the quality of professional personnel.

关 键 词：政府审计 政府绩效审计 服务型政府 

分 类 号：F239.66[经济管理—会计学]