摘要
随着中国经济社会的快速发展,现有的公共行政基本价值观、公共受托责任关系变化、审计管理体制、预算管理体制和审计环境等对政府绩效审计提出了严峻挑战,改革中国政府绩效审计势在必行。应根据国家治理体系现代化建设的战略需要,紧扣政府改革的两条主线——职能转变和机构改革,重点围绕提升国家治理绩效和治理能力,以促进经济结构调整和经济发展方式转变,促进廉政建设,保证公共资源经济、规范、高效地使用,确保政府治理绩效持续提高,来推动政府绩效审计改革。从绩效审计模式、审计主体、审计评价内容、审计评价指标体系以及审计问责五个方面分析了政府绩效改革,提出了具体的方式方法以及政策建议。
With the rapid development of China＇s economy and society, the existing basic value of public administration, the change of public accountability relationships, budget management system and audit environment have posed a severe challenges to the performance audit of the government. Therefore, it is imperative to reform the performance audit of government in China. To push forward the reform, we should take the strategic demand of modernization construction of China＇s governance system into consideration, put emphasis on the two major forms of government reform-- function change and institutional reform, further improve the governance performance and abilities of China, promote the change of economic structure and economic development methods, build a clean and honest government, and guarantee the standardized, effective and efficient application of public resources to guarantee the continuous improvement of governance performance of the government. This paper analyzes the reform of government performance from five aspects, including model of performance audit, audit subject, content of audit evaluation, index system of audit evaluation and audit accountability. Specific methods and policy recommendations are proposed.
作者
李燕
张翔
张围红
LI Yan;ZHANG Xiang;ZHANG Wei - hong(School of Public Administration;School of Architecture and Planning, Yunnan University, Kunming 650500, China)
出处
《云南财经大学学报》
CSSCI
北大核心
2018年第4期104-112,共9页
Journal of Yunnan University of Finance and Economics
关键词
绩效审计
公共责任
体制改革
政府绩效
Performance Audit
Public Responsibility
System Reform
Government Performance
