中国特色绩效审计制度体系探索  

A Research on the System of Performance Auditing with Chinese Features

作　　者：宋常[1] 

机构地区：[1]中国人民大学商学院,北京100872

出　　处：《审计与经济研究》2010年第6期3-9,共7页Journal of Audit & Economics

基　　金：审计署重点课题项目(09SJ02005)

摘　　要：绩效审计制度体系包括绩效审计准则、操作指南和评价指标体系等。我国对审计标准和指南的探索虽然已经取得一定的成效,但还是远远不够的。在《审计法》等法律法规的基础上,通过对绩效审计基本准则、绩效审计报告准则、绩效审计指南以及绩效审计评价指标体系进行探索,拟构建中国特色的绩效审计制度体系,为绩效审计实务提供依据。The system of performance auditing includes the standards of performance auditing,the evaluation system of performance auditing and the guidelines of performance auditing,etc..Although the study on the standards and the guidelines of performance auditing has been developed to some extent,it needs much improvement.Based on the＂auditing law＂,the standards,the reporting standards,the evaluation system and the guidelines of performance auditing is studied and the system of performance auditing is being tried to establish the basis for the practice on performance auditing.

关 键 词：绩效审计 绩效审计制度体系 绩效审计准则 绩效审计指南 绩效审计评价指标体系 国家审计 

分 类 号：F239.43[经济管理—会计学]