国家治理视角下的绩效审计问责制度构建

摘要

Performance audit accountability system is a kind of system which carries out evaluation and assessment on the performance of pubic financial fund using and combines the assessment result with accountability investigation according to a series of indexes.The establishment of perfect government performance audit accountability system is the inevitable requirement for the promotion of good governance,the improvement of the usage and management efficiency of public resources and the establishment of clean, efficient service-oriented and law-based government.At present, according to the new requirement of state governance, we should establish multi-subject accountability subject system under the frame of state governance multi-subject system;we should establish a kind of accountability object system which includes the government and the responsible person;we should regulate specific accountability conditions based on the subjective and objective standard;we should make it clear that responsibility of government performance audit should combine administrative liability with legal liability;we should establish other related guarantee systems etc.%绩效审计问责制度是指根据一系列指标对政府使用公共财政资金的绩效性进行评价考核,并将考核结果与责任追究结合起来的一种制度.完善的绩效审计问责制度是完善国家治理,提高公共资源使用和管理效率,建设廉洁、高效的服务型法治政府的必然要求.当前,应根据国家治理的新要求,建立多元国家治理主体下的绩效审计"异体问责"主体制度、组织问责与个人问责相结合的问责客体制度、主客观标准并重的问责条件制度、行政责任与法律责任相结合的责任承担制度以及有关配套保障制度.