政府绩效审计研究动态评析  

Government Performance Audit:A Literature Review

作　　者：钟刚[1] 谢赤[1] 周黛[1] 

机构地区：[1]湖南大学工商管理学院,湖南长沙410082

出　　处：《财经理论与实践》2009年第3期69-73,共5页The Theory and Practice of Finance and Economics

基　　金：湖南省软科学项目(2007ZK3019)

摘　　要：通过对国内外政府绩效审计定义、审计范围、审计目标、审计方法、审计结果评价和审计报告等研究内容进行了文献回顾,认为我国政府绩效审计应拓宽国际比较研究对象的范围、构建政府绩效审计研究的整体框架,以期为我国政府绩效审计理论上的深度发展与实务上的良性变革提供借鉴。Through a review of domestic and aboard major research on the definitions, scope, objective, methods, outcome estimation and reports of government performance audit, we believe that our government performance audit should enlargement of comparative study＇s range, and format a in- tegrate framework of audit research. The results are likely to give some inspirations to the development of theories and practices of our government performance audit.

关 键 词：政府绩效审计 理论框架 绩效审计报告 

分 类 号：F239.0[经济管理—会计学]