摘要
河北省自2008年开展"城镇面貌三年大变样"工作以来,政府需要搬迁和改造重污染企业、提高园林绿化水平,交通、供排水、热力燃气、城市防灾等基础设施建设,城中村、危旧房拆迁改造等等,这些都会使政府支出数额急剧增加,其形式也多样化,与此同时,社会公众对政府承担的公共经济责任的要求也日渐提高,人们十分关注政府在承担公共经济责任的过程中是否有效使用公共资金,其效率和效果如何。本文以廊坊市基层政府为例,通过对其基层政府绩效审计的现状分析,指出其存在的不足,进而展开如何构建廊坊市基层政府多维绩效审计体系的探讨。
A three-year landscape plan was carried out in Hebei Province in 2008, the Government required the relocation and transformation of enterprises with serious pollution to improve the level of landscaping, transportation, water supply and drainage, heating gas, urban disaster prevention and other infrastructure construction, which would dramatically increase the various amount of govern- ment expenditures. Meanwhile, with the increasing requirements to commitment of the Government＇s public financial responsibility, locals have concerned about the Government＇ s commitment to the process of public financial responsibility and especially the efficient use of public funds, its efficiency and effectiveness. Taken Langfang local government as an example, this article analyzed the present status of performance audit,pointed out its weakness, and finally further discussed the construction of the multidimensional performance audit system.
出处
《北华航天工业学院学报》
CAS
2010年第5期31-34,共4页
Journal of North China Institute of Aerospace Engineering
基金
2010年廊坊市哲学社会科学课题(2010071)
关键词
基层政府
绩效审计
体系构建
grassroots governments
performance auditing
system
