我国政府绩效审计的分析——以w市排水防涝项目绩效审计为例-analysis of government performance audit in china - taking the performance audit of drainage and waterlogging prevention project in w city as an example.docxVIP

摘要绩效审计是指由国家审计机关对政府及其各隶属部门的经济活动的经济性、 效率性、效果性（即“3E”，Economy、Efficiency、Effectiveness）及资金使用效益 进行的审计。在这里，“3E”这个核心被强化突出，即经济性、效率性和效果性这 三个以英文“E”打头的单词。从世界范围看，绩效审计从它以法律为依据的产生到 现在发展历程也很年轻，真正实现突破性的发展只有四五十年历史，但发展势头 非常迅猛，因为目前绩效审计已经成为衡量一个国家的政府审计的发展程度、以 及是否走向现代化的重要标志之一。本文主要是在查阅国内外相关文献的基础上，揭示目前绩效审计及在实践中 仍然存在的难点和薄弱环节，并且对难点和薄弱环节产生的原因做出深层次的分 析， 以 W 市城区排水防涝绩效审计项目为例，在深入分析的基础上，寻求完善 绩效审计的思路，提出绩效审计探索发展的新方向。本文对政府绩效审计的基本概念及相关理论进行了规范与说明，为案例的深 入分析和研究做好理论上的准备；然后揭示分析我国绩效审计存在的问题，并对 问题产生的原因进行深层次的分析；文章有建设性的重点剖析了我省 W 市城区排 水防涝的绩效审计案例，对这个审计案例深层次的挖掘和提取再探讨国外政府几 个代表性国家的政府绩效审计模式，根据国外成型的绩效审计经验，结合我国国 情提出可以借鉴的西方国家经验；在深入分析现金绩效审计案例和主流发达国家 绩效审计发展的基础上，对下一步政府绩效审计的发展发展方向提出可行性的建 议。关键词：政府 绩效 审计AbstractPerformance audit is defined by the national audit institutions of the government and its subordinate departments of all economic activities of economy， efficiency andeffectiveness in the use of funds for the audit. This definition highlights the performance audit is 3E as the core， that is economy， efficiency and effectiveness. Performance audit produced from its development up to now has been forty or fifty years of history， and the momentum of rapid development ， has become a symbol of countrygovernment auditing whether modernization.Based on related literatures at home and abroad， the present performance audit and difficulties still exist in practice and the weak link， make deep analysis the reasons and the difficulties and weaknesses， to W city urban waterlogging drainage project performance audit as an example， on the basis of in-depth analysis， to improve the performance audit thinking ， put forward to explore a new direction for thedevelopment of performance audit.In this paper， the basic concept of government performance auditing and the related theory of the specification and description，to make a theoretical preparation for further analysis and case study; then analysis of performance audit in our country， andthe causes for the problems were deep analysis; this chapter focus on analysis o