摘要:從近幾年來看，隨著公眾意識的不斷提高，國家審計機關(guān)和各地審計部門都積極的對政府績效審計進行實踐和創(chuàng)新，取得了一定的成就。從各國政府績效審計的產(chǎn)生和發(fā)展的過程中我們不難看出，開展績效審計是歷史的必然。績效審計在一個國家或地區(qū)的重視與運用程度，是衡量該國家或地區(qū)審計發(fā)展水平及審計是否具有活力的重要標(biāo)志之一。

　　　本文通過對我國政府績效審計的全面分析可以看出政府績效審計在我國發(fā)展中存在著兩個方面的問題:一方面，政府績效審計本身的定位和角色并沒有從監(jiān)督職能上真正的解放出來，還處于初級的解除受托責(zé)任，而并非達(dá)到?jīng)Q策有用;另一方面，由于我國政府績效審計在實施過程中受到各種各樣的外界約束條件的影響，審計環(huán)境上如績效審計的審計體制、法律法規(guī)、人力資源，審計實施過程中如審計方法、績效評價、審計公告、審計問責(zé)等諸多問題的存在。

　　　因此，本文針對我國政府績效審計現(xiàn)狀中出現(xiàn)的問題，立足于我國政府績效審計在實踐運用中的經(jīng)驗研究，分析這些問題產(chǎn)生的原因，在一定程度上完善了我國政府績效審計在實踐方面研究的不足。通過國內(nèi)績效審計的實踐啟示，從而提出了改進對我國政府績效審計的對策，以期推動我國政府績效審計的實踐發(fā)展。

關(guān)鍵詞:政府審計；績效審計；審計環(huán)境；績效評價

Abstract:With the continuous improvement of public awareness, the national audit authority and audit departments around the positive government performance audit practice and innovation, has made certain achievements in recent years to see. The emergence and development of the national Government Performance Audit process is not difficult to see, to carry out performance audit is a historical necessity. Attention and utilization of performance audit in a country or region, is a measure of one of the important symbol of the dynamic of the national or regional audit level of development and audit. 

　　　This article can be seen through on a comprehensive analysis of the Government Performance Audit of the Government Performance Audit in China's development, there are two aspects: on the one hand, the positioning and role of the Government Performance Audit and oversight functions on the real liberation of still at an early lifting of fiduciary duty, rather than the useful decision making; the other hand, the Government Performance Audit in the implementation process by a variety of external constraints, such as performance audit in the audit environment audit system, legal regulations, human resources, audit implementation process, such as the audit methodology, performance evaluation, audit report, audit and accountability issues exist. 

　　　Therefore, the problems of this paper, the Government Performance Audit of the status quo, based on the Government Performance Audit of experience in the practical application, analyze the causes of these problems, to some extent, improve the Government Performance Audit in practice inadequate. Through the revelation of the domestic performance audit practice improvement strategies in order to promote the development of the practice of the Government Performance Audit of the Government Performance Audit. 

Key words: government audit；performance audit；audit environment；Performance Evaluation

研究的意義

　　　績效審計是當(dāng)今世界審計界的主流。美國、英國、加拿大等一些發(fā)達(dá)國家，績效審計已經(jīng)成為政府審計工作的重心，有的占其年度總工作量的80%以上，如加拿大的綜合審計和美國的績效審計等。

　　　績效審計是政府審計發(fā)展的方向。審計不僅要實行真實性、合法性審計，更應(yīng)當(dāng)實行績效審計，審計本來就應(yīng)該包括財務(wù)審計和績效審計兩個方面，我國審計界對經(jīng)濟效益審計尚處于探索階段。2002年，李金華審計長在全國審計工作會議上也強調(diào)指出：“‘績

效審計’是世界發(fā)達(dá)國家審計機關(guān)的重要任務(wù)，我們要抓住機遇，積極在效益審計方面進行探索”。

　　　績效審計興起將推動我國政府審計事業(yè)的發(fā)展。開展績效審計，不僅延伸了審計的范圍，拓寬了審計領(lǐng)域，而且還進一步保證了審計內(nèi)容的連續(xù)性和完整性，并通過立法修規(guī)建立健全有關(guān)審計制度，規(guī)范審計主體和審計客體的行為，從而實現(xiàn)績效審計的法制化、制度化和規(guī)范化，提高我國審計理論研究的水平。