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山东经济学院学士学位论文 PAGE 山东经济学院学士学位论文 浅谈我国政府绩效审计 摘要 政府绩效审计是政府审计发展的必然趋势。政府绩效审计已在世界范围内得到广泛开展，随着我国政治、经济体制的改革和公共管理理念的深入，绩效审计也将成为我国政府审计的一项重要内容。但是，与美国、英国、加拿大、澳大利亚等其他已经开展绩效审计的国家相比，我国的政府绩效审计比较晚，迫切需要开展政府绩效审计理论与实务的研究。本文从绩效审计的概念入手，探讨了政府绩效审计的含义、目标、范围、职能及我国开展绩效审计的意义，介绍了其他一些国家的政府绩效审计，并对其发展共性进行分析，进而得出对我国的启示。文章从审计体制制约、制度制约、审计实施中的制约以及审计人员制约的角度，分析了目前我国政府绩效审计工作中存在的对绩效审计认识不到位、审计管理体制不顺、相关法律法规不够完善、缺乏完善的政府绩效计价标准体系以及审计队伍达不到政府绩效审计的要求等问题，并提出了解决这些问题的对策。 关键词：审计；绩效审计；政府绩效审计 Shallow to talk the government performance audit in china ABSTRACT The performance auditing has become the certain tendency for the government auditing system．The performance auditing has been carried out widely in the world．With that our reform and public management are getting deeper，performance audit is going to be an important item in our governments audit operation．Comparing with the American， Britain，Canada and Australia and so on，our government performance audit started later， and need to be researched on its theory and practice urgently．This article is going to discuss the meaning，purpose， scale， and function of government performance audit； why we should take it in China；also introduce some other countries＇government performance audit，and analyse their common development，and then arrived at the Enlightenment to China． From audit institutional constraints， institutional constraints， the implementation of the constraints and the constraints of the audit staff perspective， Analysis of the current government performance audit work is the performance audit understanding is not in place， the management system is unsound， relevant laws and regulations are not perfect enough． A lack of proper valuation of the performance standards system and the audit team falling far short of the government performance audit requirements，point out what method we should use to solve these problems． Keywords: audit； performance audit ； government performance audit 目录 一、概述 1 （一）绩效审计概述 1 1．绩效审