为了实现可持续发展,国家对循环经济和环境保护的投入逐年加大,但是我国政府环境绩效审计标准与评价机制还不太成熟,在当前政府绩效考核中,主要还是以GDP作为重要的评价指标.本文希望在循环经济视角下重新审视政府绩效审计,对于政府绩效审计的内容、重要性、评价体系的建立都有着重要的意义。 In order to achieve sustainable development, the state’s investment in circular economy and environmental protection has been increasing year by year, but our government environmental performance audit standards and evaluation mechanisms are not yet mature. In the current government performance appraisal, GDP is mainly used as an important evaluation index This paper hopes to re - examine the government performance audit from the perspective of circular economy, which is of great significance to the content, importance and evaluation system of the government performance audit.