关于政府效益审计的研究

关于政府效益审计的研究 
 

摘  要:政府效益审计产生于210世纪410年代，710年代以后得到迅速发展，使得政府审计开始进入以效益审计为中心，效益审计与财务审计并存的现代审计发展阶段。文章在对政府效益审计产生的基础上，首先定义了效益审计的概论，结合当前我国开展效益审计所面临的实际情况，通过对政府效益审计的目标、范围和特点等进行阐述，初步确立了适合于我国目前审计环境的政府效益审计的基本理论框架。接着，从政治、经济、法律、社会和文化教育环境等方面，对中国、美国、法国和挪威等发达国家的效益审计环境及其对政府效益审计的影响进行比较研究；最后，根据全国效益审计环境，从审计体制、法律、效益评价标准和审计人才等方面，掲示了我国政府效益审计在发展中存在的主要障碍。通过对前述分析进行总结，结合我国实际，从加强审计机关的独立性、完善审计法律法规构建政府效益评价体系以及提高审计人员素质等方面，具体提出发展我国政府效益审计的对策。

关键词：政府效益审计；审计比较；审计障碍；审计对策

The Study on Government Performance Audit
 
Abstract: The government performance audit started in 1940’s，and has been rapidly developing after the70’s，which has made the government audit enter into the modern audit development phase where the performance audit is the center and coexists with the financial audit. Based upon the thorough analysis on the foundation of the government performance audit，in the first defines the concept of the performance audit to benefit .Through the systematic elaboration and exposition of the goal，scope and other factors of the government performance audit，the article preliminarily establishes the basic theoretical framework of the government performance audit that is suitable to the current situation and environment of our country .After that， from aspect of political， economical， legal， socialand culture and education environment and so on ， to China， US， France and Norway and so on the developed country performance audit environment and its conducts the comparison research to the government benefit audit influence;Finally， By combining the national performance audit environment，this thesis posts the main obstacles of government performance audit，for example，the audit system，the audit law，the evaluation criterion of performance and audit talents and so on.By summarizing above-mentioned analysis，this thesis puts forward our countermeasures combined the reality of our country to develop our performance audit，for example，strengthen audit department independence，consummate the audit law and regulations，construct the appraising system of government performance and improve auditor quality etc.

Keywords: government performence audit ; audit contrast ; audit barrier ;audit countermeasure （转载自中国科教评价网www.nseac.com ）