政府效益审计研究.pdfVIP

要 政府效益审计兴起于二十世纪40年代，它代表了现代审计的发展方向，是审 计发展史上的一座里程碑。它进一步扩展和深化了经济责任的内涵，使政府审计 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。目 前己经成为许多国家政府审计关注的焦点和主要的工作内容，然而我国目前尚未 全面地开展政府效益审计。本文研究的目的正是想借鉴西方各国开展政府效益审 计的成功经验、方法和技术，结合我国当前国情和未来发展趋势，积极推动我国 政府审计由目前的财务审计向效益审计的转变。 本文初浅的提出笔者对我国政府效益审计含义的理解，并与财务审计、经济 效益评价、管理审计等审计形式作了对比，指出政府效益审计是一种新型的现代 审计。本文还对政府效益审计的理论架构作了进一步的探讨，对效益审计的环境、 目标、范围、方式方法进行了重点剖析，提出了独立效益审计正是目前我国所迫 切需要的，也是最缺乏的效益审计 型。除此以外，笔者还总结了国外开展政府 效益审计的共同点，从主观认识和客观环境两方面比较了我国与西方国家的不同， 指出我国目前开展效益审计存在的制约因素及对策。 关键词：政府效益审计 经济性 效率性 效果性 1 Abstract The study of governmental performance audit began in the 1940s. It represents the future orientation of modern auditing. It spreads the meaning of economic responsibility. So, governmental performance audit is in the new phase ,including two forms: financial audit and performance audit. Performance audit has become the main aspect of governmental auditing in many countries. But, in our country, government performance audit still cant be executed in a large scale. The obj ective of the paper is to learn from others in order to change government auditing from financial audit to performance audit. In this paper, the author compares the governmental performance audit with economic efficiency audit and management audit, the author pointed out that government performance auditing is a new kind of modern auditing. In this aspect, the author made further exploration, including the environment, target, scope, method of performance audit. The author pointed out that independent audit for performance is very imperative in our country. In the end of the paper, the author put forward some suggestions for improving the auditing method in our county. Key words: Government Performance Audit