摘要
介绍了美国对政府绩效审计涵义的理解及这一理解的最新变化,分析了美国政府绩效审计的特点及起到的作用。在此基础上,对中美政府绩效审计进行了比较研究,指出我国应充分学习和借鉴美国政府绩效审计发展中的先进经验,推动我国政府绩效审计的展开。
This article introduces the understanding on the concept of government performance auditing in the US and its latest development, analyzing the characteristics and functions of the U＇S government performance auditing in US. Based on this, the author compares the government performance auditing between the US and China, pointing out that China should learn and refer from the US and promote the government performance auditing in China.
出处
《山东工商学院学报》
2006年第1期74-77,共4页
Journal of Shandong Technology and Business University
关键词
政府绩效审计
GAO
审计准则
govemment
performance auditing
GAO
auditing standard
