摘要
当前,制约我国政府绩效审计发展的因素,主要体现在缺少政府绩效审计依据和执业准则;审计人员知识结构比较单一,人员配备相对薄弱;绩效审计需求与供给矛盾较为突出;绩效审计评价标准未形成;绩效审计理论研究不足等方面。我国应建立规范的政府绩效审计准则体系,实施严格的绩效审计质量控制;抓好人才培养,改善审计手段;提升绩效审计的有效供给,缓解供需矛盾;大力推行绩效管理,构建绩效评价体系;深化对政府绩效审计理论研究。
Now the main factors restricting performance audit of our government are that the government is short of governmental performance audit foundations and practice standards, the auditors＇ knowledge structure is simple and personnel allocation comparatively weak, the contradiction is manifested between demand and supply of performance audit, evaluation standard of performance audit unshaped, and theoretical research on performance audit insufficient. China should establish standard system on governmental performance audit and take strict quality control on performance audit, value talent training and improve auditing means, increase effective supply on performance audit to alleviate the contradiction between demand and supply, build performance evaluation system and carry out performance management, and study theory of governmental performance audit intensively.
出处
《商业经济》
2010年第6期49-50,共2页
Business & Economy
关键词
政府绩效审计
制约因素
对策
governmental performance audit, restrictive factors, strategy
