高质量发展背景下国家审计绩效的内涵及其提升路径研究  

Research on the Essence of State Auditing Performance in the Context of High-Quality Development and the Countermeasures

作　　者：李明辉[1] LI Minghui(Yangtze River Delta Economic and Social Development Research Center/Business School,Nanjing University,Nanjing,Jiangsu 210093,China)

机构地区：[1]南京大学长江三角洲经济社会发展研究中心/商学院,江苏南京210093

出　　处：《北京工商大学学报（社会科学版）》2022年第5期20-33,共14页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基　　金：国家社会科学基金后期资助项目“‘集中统一、全面覆盖、权威高效’的审计监督体系研究”(20FJYB002);南京大学长江三角洲经济社会发展研究中心、区域经济转型与管理变革协同创新中心重大课题“审计在促进长三角区域高质量发展中的作用路径研究”(CYD-2020007)。

摘　　要：国家治理现代化和经济社会高质量发展需要高质量的国家审计,而高效是国家审计高质量的重要体现。因此,审计机关必须树立绩效观念,不断提高审计绩效。依照投入产出框架,国家审计绩效包括经济性、效果性和效率性三个方面。无论审计的经济性、效果性还是效率性,国家审计都不应当仅从单个审计项目角度考量,而应当同时从微观项目(被审计单位)、宏观治理(制度)角度综合考量。在审计经济性方面,应当树立审计成本观念,综合考虑单个审计项目成本和系统审计成本,以提高审计经济性;在审计效果性方面,应当同时在微观项目和宏观治理层面持续提高审计的效果,达到根本治理、制度治理、系统治理的目的;在审计效率性方面,应当通过对审计项目的科学规划、树立风险导向的审计理念、采用现代化的审计手段等途径不断提高审计效率。经济性、效果性和效率性三者是一个相互联系的辩证整体,应当通盘考虑,避免顾此失彼。In the wake of modernization of national governance and high-quality development,high-quality development of state auditing becomes requisite.High efficiency is the stamp of high-quality state auditing.It is required that auditing agencies work hard to improve their performance.In line with the input-output framework,the performance of state auditing should be measured by economy,effectiveness and efficiency.The performance of state auditing should not be measured by an individual project alone.Instead,it should be comprehensively considered at both micro-project(auditee)level and macro governance(institution)level.To make state auditing economical,it is necessary to take into account the costs of an individual auditing project and state auditing system as a whole.To make state auditing effective,auditing effect should be constantly improved at both micro-level and macro-level so as to achieve the fundamental governance,institutional governance and systematic governance.To make state auditing efficient,it is necessary to make scientific planning,uphold risk-oriented auditing mentality and adopt modernized auditing approaches.The three spheres mentioned above are integrated with each other and should be considered as a whole.

关 键 词：高质量发展 国家审计绩效 经济性 效果性 效率性 高质量审计 

分 类 号：F239.44[经济管理—会计学]