本文選題：績(jī)效審計(jì) + 被審計(jì)單位　； 參考：《中國(guó)審計(jì)》2010年09期

【摘要】：巨大而快速的經(jīng)濟(jì)列車,正在將中國(guó)帶上經(jīng)濟(jì)運(yùn)行和社會(huì)發(fā)展法制化、規(guī)范化的軌道。毋庸置疑,審計(jì)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(jì)面迅速收窄;公共財(cái)政框架初步建立,財(cái)政資金已基本退出一般性競(jìng)爭(zhēng)領(lǐng)域,重點(diǎn)投入到基礎(chǔ)設(shè)施、社會(huì)保障、環(huán)境保護(hù)、科教文衛(wèi)等公共事業(yè)方面,審計(jì)工作的重點(diǎn)焉能不隨之轉(zhuǎn)移?當(dāng)我國(guó)進(jìn)入這樣一個(gè)重大的發(fā)展轉(zhuǎn)型期,努力調(diào)整經(jīng)濟(jì)結(jié)構(gòu)、提高經(jīng)濟(jì)增長(zhǎng)質(zhì)量和效益、提升自主創(chuàng)新能力和國(guó)家核心競(jìng)爭(zhēng)力、保護(hù)環(huán)境、節(jié)約資源,走向現(xiàn)代發(fā)展之路,審計(jì)工作如何面對(duì)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(jìn)時(shí),各級(jí)政府依法理財(cái)?shù)囊庾R(shí)自然增強(qiáng)了,能力提高了。近年來,審計(jì)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(shì)。那種緊盯財(cái)政收支真實(shí)性、合規(guī)性、完整性的傳統(tǒng)審計(jì),還能滿足國(guó)家發(fā)展的需要嗎?那么,未來的審計(jì)之路在哪里?審計(jì)署提出,審計(jì)將重點(diǎn)關(guān)注社會(huì)效益、民生問題和社會(huì)公平正義,通過審計(jì),從宏觀角度、從體制和機(jī)制層面分析問題和提出建議,以大力推進(jìn)國(guó)家的民主法制建設(shè),這,已經(jīng)成為時(shí)代的呼喚、人民的心聲、國(guó)家健康發(fā)展的迫切需求。一個(gè)更加強(qiáng)調(diào)系統(tǒng)性、前瞻性和建設(shè)性的現(xiàn)代審計(jì)方式——績(jī)效審計(jì)由此誕生,它是經(jīng)濟(jì)社會(huì)發(fā)展的"免疫"者,更是國(guó)家經(jīng)濟(jì)安全的捍衛(wèi)者。地處沿海發(fā)達(dá)地區(qū)的江蘇省審計(jì)機(jī)關(guān),就是一個(gè)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narrowed rapidly; the public finance framework has been initially established, and the financial funds have basically withdrawn from the general competitive field, with the emphasis on infrastructure.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(hào)】：F239.4

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