澳大利亚绩效审计发展新趋势  

The New Trend of Australian Performance Audit

作　　者：卓越[1] 卢梅花[2] 

机构地区：[1]厦门大学公共事务学院 [2]厦门大学公共管理系,博士研究生厦门361005

出　　处：《中国行政管理》2012年第2期91-94,共4页Chinese Public Administration

基　　金：国家自然科学基金资助项目"基于数据挖掘的地方政府绩效评估指标设计研究"(项目号:70873100);国家社会科学基金重点项目"十二五时期公共服务标准化创新机制研究"(项目号:10AZD005)的阶段性成果

摘　　要：本文以澳大利亚审计署网站最新资料为研究样本,利用文本分析法对绩效审计相关信息进行理论识别与系统分析,揭示澳大利亚绩效审计在广度和深度方面的突破趋势:在审计内容、审计过程、审计脉络、审计范畴和审计内涵等方面,集中展现绩效审计的系统功能;通过加强绩效审计主体的制约力量、保证扩大绩效审计对象范围落实到位、增强绩效审计的资金和技术支撑等举措,不断加强绩效审计的组织建设;在持续完善绩效审计的过程控制体系方面,不断完善绩效审计的基本法律法规、持续推进绩效审计过程的标准化管理和重视绩效审计的质量认证机制等特征最为突出。文章最后就澳大利亚绩效审计发展趋势对我国绩效审计发展的启示与借鉴进行了阐释。In order to explore the new trend of Australian performance audit,this paper takes information on Australian National Audit Office's website as research samples,making use of text analysis to analyze related performance audit materials,which reflect that Australia has made breakthroughs both in the depth and breath of performance audit.Specifically,it reflects in: the systematic function of performance audit's content,procedure,venation and connotation;the continuously intensified organization construction based on the reinforced audit subject,amplified audit object and capital technology support;the process control system,the characteristics of continuous improvement of statute,the standardization of audit procedure and the quality certification.At the end of the paper,we put forward some inspirations and suggestions for the development of Chinese performance audit.

关 键 词：绩效审计 绩效管理 澳大利亚 

分 类 号：F239.4[经济管理—会计学]