试论政府绩效审计的若干理论问题  

Problems on Government Performance Audit

作　　者：王会金[1] 易仁萍[2] 

机构地区：[1]南京大学商学院 [2]中国内部审计协会

出　　处：《审计研究》2007年第1期47-50,共4页Auditing Research

基　　金：国家自然科学基金项目"基于数据挖掘技术的中观审计风险研究"课题成果之一

摘　　要：政府绩效审计在国外是在20世纪40年代开始发展起来的,伴随着经济危机后国家公共开支的大幅增加和人民民主意识的提高,公众开始关注政府经济活动的经济性、效率性和效果性。我国从上世纪九十年代开始关注政府绩效审计,并在一些城市的一些项目审计中取得了一系列成功的经验。The government performance audit started to develop in overseas from 1940s. With the soaring national public expenditures as well as with the enhancement of people＇s democracy awareness after ecomomic crisis, the public starts to pay attention to the efficiency, effectiveness, and effect of government economic activity. Our country began to pay attention to government performance audit from 1990s, and up to now, it has obtained a series of successful experience in some project audit in some cities.

关 键 词：政府绩效审计 动因和本质 发展趋势 

分 类 号：F239.4[经济管理—会计学]