摘要:政府绩效审计是国家审计机关依据有关法规和标准，运用审计程序和方法，对政府及其部门履行经济调节、市场监管、社会管理、公共服务等职能和其他组织发生经济关系及其成效进行过程监控和结果评估，以提高财政资金和公共资源配置利用的经济性、效率性、效果性的审查评价活动。政府绩效审计具有审查范围广泛、审计标准多样、审计过程延续、审计方法综合、审计结论管用等特点；它是政府审计重心的转移和审计职能的扩大，是政府审计发展的高级阶段，是构建责任政府的重要途经。考察和探究发达国家政府绩效审计的发展历程，借鉴其成功经验，对于推进我国政府绩效审计发展具有重要现实意义。
发达国家政府绩效审计大抵经历了产生、发展和继续发展三个阶段，公共受托经济责任理论、制度变迁理论、公共选择理论、新公共管理理论和社会文化为其发展提供了丰厚强大的理论张力和文化引力。其演进历史脉络为构建中国特色绩效审计提供了重要的历史借鉴和方法论指导：一是开展绩效审计是我国政府审计发展的必然，二是科学认识审计本质并坚持过程与结果并重，三是绩效审计范围必须向人力资源管理方向拓展，四是从不同绩效维度开展多样化审计评价，五是制定政府绩效审计的相关法律法规，六是建立一套完整的绩效评价指标体系。
关键词：发达国家；政府绩效审计；演变历程；发展动因；重要启示
Abstract:Government performance audit is a state audit organs in accordance with relevant regulations and standards, the audit procedures and methods, to the government and its departments to fulfill economic regulation, market supervision, social management, public service functions and other tissue of economic relationship and its effect of process monitoring and assessment of results, in order to improve the financial capital and the allocation of public resources and utilization of, efficiency, effect of examination evaluation activities. Government performance audit has to examine a wide range, audit standards, audit process continuity, diversity, the audit conclusion audit method comprehensive work characteristics; it is the focus of audit government audit and government audit function expansion is the advanced stage of the development, is the important way of constructing responsible government. Investigation and research of developed countries government performance audit development, draw lessons from its success experience, to advancing our country government performance audit development has important realistic significance.
Developed country government performance audit probably experienced generation, development and continuing development three phase, public accountability theory, institutional change theory, public choice theory, new public management theory and the social culture provides rich strong theoretical tension and culture gravity. The evolution of history for the construction of Chinese characteristic performance audit offered important history to draw lessons from and methodology to guide: First is to carry out performance audit is the inevitable development of Chinese government audit, twice is the scientific understanding of nature of audit and adherence to process and outcome, third is the performance audit scope to the human resource management development, fourth is from the different performance dimensions various audit evaluation, fifth is the development of government performance audit of the relevant laws and regulations, the sixth is the establishment of a complete set of performance evaluation index system.
Key words: Developed country；performance audit；development process；development motivation；important enlightenment
