开展绩效审计思路.docVIP

关于开展绩效审计的总体思路 随着我国财政体制由传统模式向公共财政的转变，公共支出比例逐年大幅度上升，人民群众对公共资金使用的方向和效益情况越来越关注。面对新形势、新要求，积极探索与经济社会发展水平和审计工作相适应的绩效审计模式是审计实现由传统审计向现代审计根本转变的。正如刘家义审计长强调指出的：“每个项目都要探索从审计财政财务收支入手，以责任履行和责任追究为重点，将合规审计与绩效审计融为一体，从政策执行、资金使用、资源利用和行政效能等诸多方面综合考虑其效益、效率和效果。不能仅停留在理论探讨阶段，而应把重点放在实践探索阶段，注重在实践中解决问题，在探索中总结提高。选择审计项目，开展审前调查，编制审计方案，深入调查、测试、分析与评价，归纳分析审计证据和撰写审计报告等环节步骤开展绩效审计是的必然选择专项审计调查开展绩效审计方式方法。 One hundred party knowledgeThe current and future periods, the development of the party staffs work principle is: adhere to the standards, and ensure the quality, improve the structure, Shen heavy development. this is according to the temporary task and team members, facing the party, and the experience of the development of party work since the founding of new China, put forward the basic lessons. The meaning of this policy is to show the party members must strictly adhere to the provisions of the constitution of the party standard, and ensure the quality of new party members, and should help to gradually improve the structure by team members, all to improve the quality of Party members, improve the fighting capacity of the party, strengthen the party in the whole society and influence cohesion.The development of party work sixteen words policy, is an organic whole of dialectical unity, to fully understand and grasp the Kennedy. Adhere to the standard refers to the development of Party members must strictly adhere to the provisions of the constitution of the Party member standard, not lower standards or other standards. Quality assurance, is to correctly handle the number of fingers with the quality of work, relationships, need and possibility, put quality first. Improve structure, refers to the development of new party members to pay attention to reasonable structure, gradually improve the structure and distribution of Party members of the team, and to better play the role. The party carefully. Is a must adhere to the individual absorption The principle of the development of a mature one, and str