中国政府绩效审计模式的构建  

Contribution of performance auditing system in Chinese government

作　　者：柳松楠[1] 

机构地区：[1]大连市审计局,辽宁大连116001

出　　处：《大连海事大学学报（社会科学版）》2008年第3期103-106,共4页Journal of Dalian Maritime University(Social Science Edition)

摘　　要：政府绩效审计是各国政府审计工作的主流。指出中国政府开展绩效审计的现实意义,借鉴国外政府绩效审计的经验,结合中国的实际情况,构建适合中国国情的政府绩效审计模式,以推进中国政府绩效审计的开展,发挥政府绩效审计的积极作用。Government performance auditing is the mainstream of government audit work in the world. The paper pointed out the practical significance of developing government performance audit in China. Taking the experience of foreign government performance audit as reference,and combining with the actual situation in China, the paper constructed the government perfor- mance audit adaptive to the national situation of China, to advance the development of China＇s government performance audit, and display the positive function of government performance audit.

关 键 词：政府 绩效审计 审计模式 

分 类 号：F239.42[经济管理—会计学]