政府的“花钱效果”谁说了算?当然不能由资金使用人自己决定,必须经过合法的途径予以监督,只有这样才能体现公开、公平。作为审计事业的一个发展阶段,对政府“花钱效果”进行审计的绩效审计是从20世纪40年代开始的,70年代以来日益成为现代国家审计发展的主流,乃至现代审计的代名词。在西方发达国家,通常占审计工作 Of course, it can not be decided by fund users themselves, and must be supervised by lawful means. Only in this way can we be open and fair. As a stage of development of auditing, performance auditing of government “spending power ” began from the 1940s. Since the 1970s, auditing has gradually become the mainstream of auditing in modern countries and even synonymous with modern auditing. In western developed countries, it usually accounts for auditing work