基于GAGAS视角的我国政府绩效审计研究

摘要

政府绩效审计的形成和发展，不仅是社会经济发展的必然选择，也体现了国家民主制度的要求。由美国政府问责办公室制定的《政府审计一般准则》(GAGAS)，是美国政府审计的行业规范和实践操作指南。美国政府绩效审计对政府公共管理的监督起到了关键作用。虽然我国与美国体制不同，但其公共管理领域的成功经验是值得我们借鉴的。从GAGAS视角看，我国政府绩效审计存在缺少执业独立性、缺乏系统的理论体系指导，以及审计人员素质不高等问题。借鉴GAGAS的制定和实施，应重新定位我国政府绩效审计的隶属关系，保证政府审计机关的独立性，尽早制定适合我国政府审计发展需求的审计准则，加强职业培训、全面提高审计人员素质，以推进我国政府绩效审计的发展。%　　The formation and development of government performance audit is not only the in-evitable choice of social economic development ,but also a reflection of the requirement of a nation ’ s democratic system .GAGAS ,formulated by GAO ,is a series of norms and guides in U .S govern-ment audit industry .In US ,the government performance auditing plays a key role in supervising public governance .Although US and China differ much in their systems ,we can well learn from the success of the precedents in U .S public governance .From the perspective of GAGAS ,China’s governmental performance auditing system still lacks the practicing independency ,systematic and theoretical guides in practice ,and enough personnel with professional qualifications .Drawing on the formulation and implementation of GAGAS ,the article proposes that ,to improve the overall development of Chinese governmental auditing system ,we must re_orientate the subordinate rela-tionship in the Chinese governmental performance audit system ,ensure the independency of the government audit institutions ,formulate the auditing standards fitting the development our gov-ernment auditing system ,and enhance the professional quality of auditing staff .