CAJ | 학술논문

政府绩效审计的形成和发展,不仅是社会经济发展的必然选择,也体现了国家民主制度的要求。由美国政府问责办公室制定的《政府审计一般准则》（GAGAS）,是美国政府审计的行业规范和实践操作指南。美国政府绩效审计对政府公共管理的监督起到了关键作用。虽然我国与美国体制不同,但其公共管理领域的成功经验是值得我们借鉴的。从GAGAS视角看,我国政府绩效审计存在缺少执业独立性、缺乏系统的理论体系指导,以及审计人员素质不高等问题。借鉴GAGAS的制定和实施,应重新定位我国政府绩效审计的隶属关系,保证政府审计机关的独立性,尽早制定适合我国政府审计发展需求的审计准则,加强职业培训、全面提高审计人员素质,以推进我国政府绩效审计的发展。
정부적효심계적형성화발전,불부시사회경제발전적필연선택,야체현료국가민주제도적요구。유미국정부문책판공실제정적《정부심계일반준칙》（GAGAS）,시미국정부심계적행업규범화실천조작지남。미국정부적효심계대정부공공관리적감독기도료관건작용。수연아국여미국체제불동,단기공공관리영역적성공경험시치득아문차감적。종GAGAS시각간,아국정부적효심계존재결소집업독립성、결핍계통적이론체계지도,이급심계인원소질불고등문제。차감GAGAS적제정화실시,응중신정위아국정부적효심계적대속관계,보증정부심계궤관적독립성,진조제정괄합아국정부심계발전수구적심계준칙,가강직업배훈、전면제고심계인원소질,이추진아국정부적효심계적발전。
The formation and development of government performance audit is not only the inevitable choice of social economic development,but also a reflection of the requirement of a nation＇s democratic system.GAGAS,formulated by GAO,is a series of norms and guides in U.S government audit industry.In US,the government performance auditing plays a key role in supervising public governance.Although US and China differ much in their systems,we can well learn from the success of the precedents in U.S public governance.From the perspective of GAGAS,China＇s governmental performance auditing system still lacks the practicing independency,systematic and theoretical guides in practice,and enough personnel with professional qualifications.Drawing on the formulation and implementation of GAGAS,the article proposes that,to improve the overall development of Chinese governmental auditing system,we must re-orientate the subordinate relationship in the Chinese governmental performance audit system,ensure the independency of the government audit institutions,formulate the auditing standards fitting the development our government auditing system,and enhance the professional quality of auditing staff.