绩效审计是现代审计的重要内容,目前已经成为大部分国家政府审计的主流。我国绩效审计虽然起步较晚,但经过近年来的探索实践,收到了良好效果。本文就新形势下财政预算绩效审计方法途径做以下探讨。 Performance audit is an important part of modern auditing and has now become the mainstream of government audit in most countries. Although China’s performance audit started relatively late, it has received good results through its exploration and practice in recent years. This article discusses the following ways to audit the fiscal budget performance under the new situation.