审计出手:力促行政效益提高——江苏绩效审计“三部曲”之“全省推进篇”

发布时间：2018-05-14 17:34

本文选题：绩效审计 + 被审计单位　；参考：《中国审计》2010年09期

【摘要】：巨大而快速的经济列车,正在将中国带上经济运行和社会发展法制化、规范化的轨道。毋庸置疑,审计工作面临的环境,已然发生了深刻变化:传统的企业审计面迅速收窄;公共财政框架初步建立,财政资金已基本退出一般性竞争领域,重点投入到基础设施、社会保障、环境保护、科教文卫等公共事业方面,审计工作的重点焉能不随之转移?当我国进入这样一个重大的发展转型期,努力调整经济结构、提高经济增长质量和效益、提升自主创新能力和国家核心竞争力、保护环境、节约资源,走向现代发展之路,审计工作如何面对全面、协调、可持续发展过程中涌现出来的各种矛盾与问题?当依法行政在不断推进时,各级政府依法理财的意识自然增强了,能力提高了。近年来,审计发现的违法违规问题、涉案金额等均呈逐年下降趋势。那种紧盯财政收支真实性、合规性、完整性的传统审计,还能满足国家发展的需要吗?那么,未来的审计之路在哪里?审计署提出,审计将重点关注社会效益、民生问题和社会公平正义,通过审计,从宏观角度、从体制和机制层面分析问题和提出建议,以大力推进国家的民主法制建设,这,已经成为时代的呼唤、人民的心声、国家健康发展的迫切需求。一个更加强调系统性、前瞻性和建设性的现代审计方式——绩效审计由此诞生,它是经济社会发展的"免疫"者,更是国家经济安全的捍卫者。地处沿海发达地区的江苏省审计机关,就是一个典型的代表。
[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narrowed rapidly; the public finance framework has been initially established, and the financial funds have basically withdrawn from the general competitive field, with the emphasis on infrastructure.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.
【分类号】：F239.4

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