论政府绩效管理与绩效审计  

Government Performance Management and Performance Audit

作　　者：梁斌[1] 罗文洁[2] 

机构地区：[1]厦门大学管理学院,厦门361005 [2]广西财经学院会计系,南宁530003

出　　处：《审计与经济研究》2012年第2期20-25,共6页Journal of Audit & Economics

摘　　要：通过对我国政府绩效管理框架的描述以及政府绩效管理体系下政府行为对审计目标、审计范围和审计质量等方面的影响分析得出:政府绩效管理与绩效审计之间存在密切联系,且这种联系是多向的、混合的,有时甚至还是负向的。为此,针对我国绩效管理方式、政府行为给绩效审计造成的不利影响,提出改进我国绩效审计的若干政策建议。Government performance management is closely linked with and performance audit. The government performance management promotes the development of performance audit, and the practice of performance audits further enhances the government＇s performance management level. The activities of performance auditing often was exposed to the government man- agement means and government behavior. By analysis of our government＇s influence on performance audit, found that there are some differences which exist between the local audit department and the central audit department in audit activities, in order to deal with the unfavorable effect of the government behavior on performance auditing, put forward some proposal on the improvement of performance auditing.

关 键 词：政府绩效管理 绩效审计 地方审计 国家审计 效益审计 政府审计 

分 类 号：F239.44[经济管理—会计学]