摘要:从近几年来看，随着公众意识的不断提高，国家审计机关和各地审计部门都积极的对政府绩效审计进行实践和创新，取得了一定的成就。从各国政府绩效审计的产生和发展的过程中我们不难看出，开展绩效审计是历史的必然。绩效审计在一个国家或地区的重视与运用程度，是衡量该国家或地区审计发展水平及审计是否具有活力的重要标志之一。

　　　本文通过对我国政府绩效审计的全面分析可以看出政府绩效审计在我国发展中存在着两个方面的问题:一方面，政府绩效审计本身的定位和角色并没有从监督职能上真正的解放出来，还处于初级的解除受托责任，而并非达到决策有用;另一方面，由于我国政府绩效审计在实施过程中受到各种各样的外界约束条件的影响，审计环境上如绩效审计的审计体制、法律法规、人力资源，审计实施过程中如审计方法、绩效评价、审计公告、审计问责等诸多问题的存在。

　　　因此，本文针对我国政府绩效审计现状中出现的问题，立足于我国政府绩效审计在实践运用中的经验研究，分析这些问题产生的原因，在一定程度上完善了我国政府绩效审计在实践方面研究的不足。通过国内绩效审计的实践启示，从而提出了改进对我国政府绩效审计的对策，以期推动我国政府绩效审计的实践发展。

关键词:政府审计；绩效审计；审计环境；绩效评价

Abstract:With the continuous improvement of public awareness, the national audit authority and audit departments around the positive government performance audit practice and innovation, has made certain achievements in recent years to see. The emergence and development of the national Government Performance Audit process is not difficult to see, to carry out performance audit is a historical necessity. Attention and utilization of performance audit in a country or region, is a measure of one of the important symbol of the dynamic of the national or regional audit level of development and audit. 

　　　This article can be seen through on a comprehensive analysis of the Government Performance Audit of the Government Performance Audit in China's development, there are two aspects: on the one hand, the positioning and role of the Government Performance Audit and oversight functions on the real liberation of still at an early lifting of fiduciary duty, rather than the useful decision making; the other hand, the Government Performance Audit in the implementation process by a variety of external constraints, such as performance audit in the audit environment audit system, legal regulations, human resources, audit implementation process, such as the audit methodology, performance evaluation, audit report, audit and accountability issues exist. 

　　　Therefore, the problems of this paper, the Government Performance Audit of the status quo, based on the Government Performance Audit of experience in the practical application, analyze the causes of these problems, to some extent, improve the Government Performance Audit in practice inadequate. Through the revelation of the domestic performance audit practice improvement strategies in order to promote the development of the practice of the Government Performance Audit of the Government Performance Audit. 

Key words: government audit；performance audit；audit environment；Performance Evaluation

研究的意义

　　　绩效审计是当今世界审计界的主流。美国、英国、加拿大等一些发达国家，绩效审计已经成为政府审计工作的重心，有的占其年度总工作量的80%以上，如加拿大的综合审计和美国的绩效审计等。

　　　绩效审计是政府审计发展的方向。审计不仅要实行真实性、合法性审计，更应当实行绩效审计，审计本来就应该包括财务审计和绩效审计两个方面，我国审计界对经济效益审计尚处于探索阶段。2002年，李金华审计长在全国审计工作会议上也强调指出：“‘绩

效审计’是世界发达国家审计机关的重要任务，我们要抓住机遇，积极在效益审计方面进行探索”。

　　　绩效审计兴起将推动我国政府审计事业的发展。开展绩效审计，不仅延伸了审计的范围，拓宽了审计领域，而且还进一步保证了审计内容的连续性和完整性，并通过立法修规建立健全有关审计制度，规范审计主体和审计客体的行为，从而实现绩效审计的法制化、制度化和规范化，提高我国审计理论研究的水平。