香港政府绩效审计探析  

A Study of Government Performance Auditing in Hong Kong

作　　者：彭春华[1] 袁明智[2] 孙宝有[1] 

机构地区：[1]湛江师范学院审计处,广东湛江524048 [2]东莞南博职业技术学院经管系,广东东莞523083

出　　处：《湛江师范学院学报》2006年第5期106-109,共4页Journal of Zhanjiang Normal College

基　　金：湛江师范学院2004年重点科研项目资助(L0427)

摘　　要：绩效审计走进中国已近20年,但国内学术界对其理论体系尚未形成共识,同时适合中国国情的行之有效的实务操作指南也尚未出台。香港政府绩效审计沿袭了英国政府绩效审计的很多先进做法,且已形成了一套可供操作的审计实务规范。因此,研究香港政府绩效审计意义重大。Although performance auditing has existed in China for 20 years, there is still yet to be a common understanding of its theoretical system and an effective set of guidelines suitable for the Mainland. The study of Hong Kong＇ s performance auditing is significant since Hong Kong has inherited many advanced methods from Britain and established a practical set of procedures in this area.

关 键 词：政府绩效 衡工量值 审计 

分 类 号：F23[经济管理—会计学]