阿富汗公共审计：成就与挑战  

Afghanistan Public Auditing: Achievements and Challenges

作　　者： 葛晟(译) 苏雅(译) Dr.Mohammad Sharif Sharifi;GE Sheng;SU Ya(Afghanistan Audit Office,Kabul,Afghan;Office International Cooperation and Exchange,Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]阿富汗审计署,阿富汗喀布尔 [2]南京审计大学国际合作与交流办公室

出　　处：《审计与经济研究》2019年第6期122-126,共5页Journal of Audit & Economics

摘　　要：以阿富汗审计为研究对象,介绍了阿富汗公共审计的背景与发展历程以及阿富汗审计署的任务、成就与使命,深入分析了阿富汗公共财政管理、绩效管理、公共服务以及政府职责及审计的发展,并提出了阿富汗公共审计的前进之路。By using Afghanistan public auditing as an object of study,the paper first introduced the historical background and development of Afghanistan public auditing,and the task,achievements and mission of Afghanistan Audit Office,and further analyzed the Afghanistan public finance management,performance management,public service,governmental accountability and the development of audit,and finally put forward some future developmental paths to Afghanistan public auditing.

关 键 词：阿富汗审计 公共审计 最高审计机关 审计能力建设 政府审计 

分 类 号：F239.44[经济管理—会计学]