基于经济责任的绩效审计探析

在概括绩效审计基本概念、实践发展和研究现状的基础上,指出目前我国的经济责任审计实践应更多地着眼于领导干部直接责任的评价,从绩效层面对领导干部的经济责任做出客观公正的评价具有重要的现实意义。通过总结我国绩效审计实践经验和借鉴国外先进绩效审计理念,从建立健全绩效审计规范、拓展经济责任审计项目中绩效审计的领域、制定经济责任审计中绩效评价指标、培养复合型审计工作人员等四个方面阐述在经济责任审计项目中推进绩效审计的对策。

Economic responsibility audit based on the performance audit

This paper summarizes the basic concept of performance audit,practice development and research on the basis that the current practice of economic responsibility audit in China should focus on direct responsibility for the evaluation of leading cadres,from the performance level of financial responsibility of leading cadres do objective and fair assessment of the important practical significance.The article summarizes the performance of the audit practice of advanced foreign experience and the concept of perf...