高质量发展背景下国家审计绩效的内涵及其提升路径研究

Research on the Essence of State Auditing Performance in the Context of High-Quality Development and the Countermeasures

中文关键词:  高质量发展  国家审计绩效  经济性  效果性  效率性  高质量审计

英文关键词:high-quality development  state auditing performance  economical  effective  efficient  high-quality auditing

中文摘要:

      国家治理现代化和经济社会高质量发展需要高质量的国家审计,而高效是国家审计高质量的重要体现。因此,审计机关必须树立绩效观念,不断提高审计绩效。依照投入产出框架,国家审计绩效包括经济性、效果性和效率性三个方面。无论审计的经济性、效果性还是效率性,国家审计都不应当仅从单个审计项目角度考量,而应当同时从微观项目(被审计单位)、宏观治理(制度)角度综合考量。在审计经济性方面,应当树立审计成本观念,综合考虑单个审计项目成本和系统审计成本,以提高审计经济性；在审计效果性方面,应当同时在微观项目和宏观治理层面持续提高审计的效果,达到根本治理、制度治理、系统治理的目的；在审计效率性方面,应当通过对审计项目的科学规划、树立风险导向的审计理念、采用现代化的审计手段等途径不断提高审计效率。经济性、效果性和效率性三者是一个相互联系的辩证整体,应当通盘考虑,避免顾此失彼。

英文摘要:

      In the wake of modernization of national governance and high-quality development, high-quality development of state auditing becomes requisite. High efficiency is the stamp of high-quality state auditing. It is required that auditing agencies work hard to improve their performance. In line with the input-output framework, the performance of state auditing should be measured by economy, effectiveness and efficiency. The performance of state auditing should not be measured by an individual project alone. Instead, it should be comprehensively considered at both micro-project (auditee) level and macro governance (institution) level. To make state auditing economical, it is necessary to take into account the costs of an individual auditing project and state auditing system as a whole. To make state auditing effective, auditing effect should be constantly improved at both micro-level and macro-level so as to achieve the fundamental governance, institutional governance and systematic governance. To make state auditing efficient, it is necessary to make scientific planning, uphold risk-oriented auditing mentality and adopt modernized auditing approaches. The three spheres mentioned above are integrated with each other and should be considered as a whole.