政府绩效审计发展的现实困境与治理机制探讨  

Research on Accounting Virtual Management

作　　者：张燕[1] Zhao Yan;Ocean University of China;

机构地区：[1]内蒙古商贸职业学院

出　　处：《财会通讯（上）》2016年第10期79-82,4,共4页Communication of Finance and Accounting

摘　　要：政府绩效审计产生于二十世纪三、四十年代,伴随我国经济、政治体制改革的不断深化,开展绩效审计已经迫在眉睫。本文首先对政府绩效审计的发展基础做全面的理论铺垫,然后介绍了政府绩效审计在我国的发展现状,在详实分析政府绩效审计目前发展的制约因素基础上构建完善的政府绩效审计发展机制。In the internet era, the traditional accounting work come to a critical point of change.How to promote the change of accounting work, virtual management is worth learning from.This paper introduces the idea of virtual management into accounting work,explains the connotation and theoretical basis of accounting virtual management,discusses the specific path of accounting virtual management： we can determine the degree of accounting virtualization and the implementation of accounting process reengineering based on information technology and network technology.In the end, the paper briefly introduces several realistic models of accounting virtual management.

关 键 词：政府绩效审计 困境 治理机制 

分 类 号：F239.44[经济管理—会计学]