我国政府绩效审计发展演变  

Discussion on the Development of Governmental Performance Audit in Our Country

作　　者：沈翠玲[1] 

机构地区：[1]郑州航空工业管理学院会计学院,河南郑州450015

出　　处：《财会通讯（下）》2011年第4期101-103,161,共3页Communication of Finance and Accounting

基　　金：2010河南省政府决策研究招标课题"党政领导干部经济责任审计发展问题研究"(项目编号:C277);2009航空科学基金项目"基于EVA的航空武器装备制造企业资源利用绩效审计研究"(项目编号:2009ZG5500)的支持

摘　　要：当前政府绩效审计正成为我国审计理论界和实务界关注的焦点。本文综述了政府绩效审计的研究现状,阐述了政府绩效审计的理论基础,探究了我国政府绩效审计的发展历程,认为我国政府绩效审计发展大致可分为思想萌芽、试点探索、全面推进三个发展阶段。Attention in a country or an area to performance audit is one of the marks which are used to measure the level of audit in development and its energy,so are the exercises in the performance audit.Nowadays,governmental performance audit is growing to be the focus to which attention is paid by the audit theorists and the audit practitioners.This article summarizes the research on the governmental performance audit,expounds its theoretical basis.Furthermore,it explores the development course of governmental performance audit in our country.It holds that the development course of governmental performance audit in our country falls into three phases,including the bud of a new idea,try-out exploration,promotion in an all-around way.

关 键 词：政府绩效审计 发展历程 思想萌芽 试点探索 全面推进 

分 类 号：F239.4[经济管理—会计学]