功能范式视角下的政府绩效审计再认识——基于对政府绩效审计功能需求的分析  

Recognition of Government Efficiency Auditing from Perspective of Functional Paradigm——Based on Analysis of Functional Requirements of Government Efficiency Auditing

作　　者：王成进 WANG Cheng-jin(Shiyan Industrial Investment Group,Hanjiang Normal University,Shiyan 442000,China)

机构地区：[1]十堰产业投资集团 [2]汉江师范学院,湖北十堰442000

出　　处：《湖北工业职业技术学院学报》2022年第3期28-34,共7页Journal of Hubei Industrial Polytechnic

摘　　要：从功能范式的视角对政府绩效审计进行分析,即将政府绩效审计作为政府治理的一个有机组成部分,从经济社会发展对政府绩效审计的功能需求出发,厘清政府绩效审计是什么、为什么、做什么、怎么做。重新界定了政府绩效审计的概念、分析了其必要性,政府绩效审计要与传统财务审计结合,与财政绩效评价配合,与内部审计社会审计融合,坚持问题导向;提出政府绩效审计的内容为全面关注公共资金、国有资产、国有资源、公共权力,深入剖析问题、揭示风险,高质量做好信息公开工作,提升自身绩效。From the perspective of functional paradigm, government efficiency auditing is analyzed. Starting from the functional requirements of economic and social development for government performance auditing, this paper clarifies what government performance auditing is, why auditing is required, what to audit, and how to do the auditing. Also, this paper redefines the concept of government performance auditing and analyzes its necessity, and puts forward the different ways of government efficiency auditing—combining with traditional financial audit, cooperating with fiscal efficiency evaluation, integrating with internal audit and social audit, and adhering to problem orientation. In the end, it is proposed that the government audit should focus on public funds and power, state-owned assets and resources, deeply analyze problems, reveal risks, and disclose accurate and comprehensive results of performance audits to the public, in order to improve efficiency.

关 键 词：政府绩效审计 功能范式 功能需求 

分 类 号：F239.4[经济管理—会计学]