西方国家绩效审计发展对我国的启示  

The Apocalypse of the Development of Western Performance Audit to China

作　　者：郝北平[1] 

机构地区：[1]陕西能源职业技术学院经济管理系,陕西咸阳712000

出　　处：《技术与创新管理》2013年第4期342-346,共5页Technology and Innovation Management

摘　　要：从世界各国审计的发展来看,绩效审计是政府审计发展的趋势。文章介绍了主要西方国家绩效审计的发展现状,比较了各国绩效审计的特点,分析了我国绩效审计存在的主要问题,提出了完善我国绩效审计的建议。From the perspective of the development of the international community audit,the performance audit is the trend that government audit developes.This paper introduced the present development situation of main western performance audit.Comparing the characteristics of all countries’performance audit,the paper analyzed the key problems that China’s performance audit is faced with.Finally it put forward the suggestion to the performance audit in China.

关 键 词：绩效审计 问题 启示 

分 类 号：F239[经济管理—会计学]