我国地方政府绩效审计工作难点与对策解析  

Analysis of Difficulties and Countermeasures of Local Government Performance Audit in China

作　　者：陈正芳 CHEN Zheng-fang(Audit Affairs Center of Huli District,Xiamen,Xiamen 361006,China)

机构地区：[1]厦门市湖里区审计事务中心,厦门361006

出　　处：《价值工程》2020年第35期62-63,共2页Value Engineering

摘　　要：随着我国社会主义现代化进程的不断推进,公共财政资金的投资力度不断加大,公共事业范围也在日益扩大,地方政府在绩效审计方面的工作开展繁重度越来越高。但是,依照我国当前的政府绩效审计工作开展情况来看,依然有很大提升空间,解决其中工作难点,探索更好的政府绩效审计工作难点解决策略,才能更好实现我国地方政府绩效提升。With the continuous advancement of China's socialist modernization process,the investment of public financial funds has continued to increase,the scope of public undertakings is also expanding,and the work of local governments in performance auditing has become more and more heavy.However,according to the current development of government performance audit work in China,great improvement is still needed.Only by solving the difficulties in the work and exploring better solutions to the difficulties in government performance auditing can we better achieve the improvement of local government performance in China.

关 键 词：地方政府 政府绩效 绩效审计 

分 类 号：F23[经济管理—会计学] F2[经济管理—国民经济]