绩效审计实施瓶颈、技术支撑与治理机制研究  

Operation Bottlenecks,Technical Support and Governance System of Performance Auditing

作　　者：吴勋[1] 

机构地区：[1]西安石油大学经济管理学院,陕西西安710065

出　　处：《审计与经济研究》2011年第2期31-38,共8页Journal of Audit & Economics

基　　金：全国教育科学"十一五"规划项目(DFA060116)

摘　　要：新旧世纪之交的公共管理改革呈现出以绩效为重心的演进趋势,绩效审计广泛活跃在世界各国的政治、经济和社会生活之中,并逐渐成为全球政府审计的一种潮流和发展方向。基于理论研究现状薄弱与审计报告结果缺陷,解析转型期绩效审计实施瓶颈,进而研究绩效审计技术支撑与治理机制,将有利于渐进式改革的有序推进。At the turn of the century,the public management reform shows an evolutional tendency which focuses on performance.Performance auditing is widely active in the world political,economic and social life,and becoming a global trend and direction of government auditing.Based on the weaknesses of theoretical research and defects of audit results announcement,this paper makes an analysis of the operation bottlenecks of performance auditing in the transitional period of economy,and makes a study on the technical support and governance system of performance auditing.It is hoped that this study will help the orderly development for gradual reform.

关 键 词：绩效审计 实施瓶颈 技术支撑 治理机制 政府审计 国家审计 

分 类 号：F239.44[经济管理—会计学]