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随着我国绩效审计的不断发展和深入,我国绩效审计的理论研究和实践工作都得到了飞速发展。但从总体来看,由于我国政府绩效审计开展时间较短,理论研究起步较晚,缺乏科学、规范的财政支出评价体系,给绩效审计的实施带来了障碍,本文对当前指标体系存在的问题进行了分析,并从内容、原则和框架方面提出了建立和完善地方财政支出绩效审计评价指标体系的建议。
With the constant development and deepening of performance auditing in our country, the theoretical research and practice of performance auditing in our country have been developed rapidly. However, on the whole, due to the short time of government performance audit in our country, the late start of theoretical research, the lack of a scientific and standardized evaluation system of financial expenditure, which brings obstacles to the performance audit implementation. This paper analyzes the problems existing in the current indicator system Analyzes the contents, principles and frameworks and puts forward suggestions on establishing and perfecting the performance audit evaluation index system of local fiscal expenditures.