求翻译：审计因受托责任的产生而产生，绩效审计是审计发展到较高形态的审计形式，是受托责任发展到特定层次的必然产物。我国的绩效审计起步较晚，不可否认取得了一些成果，但本质上来说还是一全新的领域，依旧存在许多亟待解决的问题。政府问责制也是基于公共受托责任产生的，随着公民越来越重视自己享有的问责权，政府问责制受到广泛关注，本质上绩效审计是政府问责制的重要组成部分。本文尝试将绩效审计与政府问责制相结合，阐释了绩效审计在政府问责中的作用，从政府问责的角度指出我国绩效审计存在的缺陷，同时借鉴国外已经成熟的理论，尝试提出我国绩效审计的改进建议。是什么意思？

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