摘要
本文通过中外政府绩效审计的独立性、审计范围、制度建设、经费保障、人员配备等方面的差别比较,分析了我国开展绩效审计的问题。在借鉴其他国家绩效审计经验的基础上,为开展我国政府绩效审计提出了对策和建议。
This paper first compares government performance audit both in China and abroad in terms of independence of audit, scope of audit, construction of legal provisions, guarantee of funds and arrangement of personnel, and then the paper analyses the present situation in China in this regard and finally puts forward some counter-measures.
出处
《审计与经济研究》
北大核心
2005年第6期21-24,共4页
Journal of Audit & Economics
关键词
中外绩效审计
问题
对策
Sino-foreign performance audit
issues
counter-measures
