本文選題：績效審計 + 被審計單位�。� 參考：《中國審計》2010年09期

【摘要】：巨大而快速的經(jīng)濟列車,正在將中國帶上經(jīng)濟運行和社會發(fā)展法制化、規(guī)范化的軌道。毋庸置疑,審計工作面臨的環(huán)境,已然發(fā)生了深刻變化:傳統(tǒng)的企業(yè)審計面迅速收窄;公共財政框架初步建立,財政資金已基本退出一般性競爭領(lǐng)域,重點投入到基礎(chǔ)設(shè)施、社會保障、環(huán)境保護、科教文衛(wèi)等公共事業(yè)方面,審計工作的重點焉能不隨之轉(zhuǎn)移?當(dāng)我國進入這樣一個重大的發(fā)展轉(zhuǎn)型期,努力調(diào)整經(jīng)濟結(jié)構(gòu)、提高經(jīng)濟增長質(zhì)量和效益、提升自主創(chuàng)新能力和國家核心競爭力、保護環(huán)境、節(jié)約資源,走向現(xiàn)代發(fā)展之路,審計工作如何面對全面、協(xié)調(diào)、可持續(xù)發(fā)展過程中涌現(xiàn)出來的各種矛盾與問題?當(dāng)依法行政在不斷推進時,各級政府依法理財?shù)囊庾R自然增強了,能力提高了。近年來,審計發(fā)現(xiàn)的違法違規(guī)問題、涉案金額等均呈逐年下降趨勢。那種緊盯財政收支真實性、合規(guī)性、完整性的傳統(tǒng)審計,還能滿足國家發(fā)展的需要嗎?那么,未來的審計之路在哪里?審計署提出,審計將重點關(guān)注社會效益、民生問題和社會公平正義,通過審計,從宏觀角度、從體制和機制層面分析問題和提出建議,以大力推進國家的民主法制建設(shè),這,已經(jīng)成為時代的呼喚、人民的心聲、國家健康發(fā)展的迫切需求。一個更加強調(diào)系統(tǒng)性、前瞻性和建設(shè)性的現(xiàn)代審計方式——績效審計由此誕生,它是經(jīng)濟社會發(fā)展的"免疫"者,更是國家經(jīng)濟安全的捍衛(wèi)者。地處沿海發(fā)達地區(qū)的江蘇省審計機關(guān),就是一個典型的代表。
[Abstract]:The huge and fast economic train is taking China into a legal and standardized track of economic operation and social development. There is no doubt that the environment facing the audit work has undergone profound changes: the traditional enterprise audit area has narrowed rapidly; the public finance framework has been initially established, and the financial funds have basically withdrawn from the general competitive field, with the emphasis on infrastructure. Social security, environmental protection, science, education, culture and health and other public utilities, how can the focus of audit work shift? When our country enters such a major development transition period, we should strive to adjust the economic structure, improve the quality and efficiency of economic growth, enhance our independent innovation ability and the country's core competitiveness, protect the environment, save resources, and move towards the road of modern development. How to face all kinds of contradictions and problems in the process of comprehensive, coordinated and sustainable development? When administration by law continues to advance, governments at all levels naturally enhance their awareness and ability of managing money according to law. In recent years, the audit found illegal problems, involved in the amount of money are declining year by year. Can the traditional audit, which focuses on the authenticity, regularity and integrity of financial revenue and expenditure, still meet the needs of national development? So, where is the future audit path? According to the Audit Commission, the audit will focus on social benefits, people's livelihood issues and social equity and justice. Through auditing, it will analyze problems and make recommendations from a macro perspective, from the institutional and institutional levels, in order to vigorously promote the construction of democracy and the legal system in the country. Has become the call of the times, the voice of the people, the country's urgent need for healthy development. A more systematic, forward-looking and constructive modern audit method-performance audit was born, it is the economic and social development of the "immune", but also the national economic security defenders. The Jiangsu Province audit institution, which is located in the coastal developed area, is a typical representative.
【分類號】：F239.4

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