中外政府绩效审计比较与启示  

Comparison and Enlightenment of Chinese and Foreign Government Performance Auditing

作　　者：郎倩慧 明萱 LANG Qian-hui;MING Xuan(Shandong Agricultural University,Tai'an 271000,China)

机构地区：[1]山东农业大学,山东泰安271000

出　　处：《江西电力职业技术学院学报》2019年第11期156-158,共3页Journal of Jiangxi Vocational and Technical College of Electricity

摘　　要：绩效审计在我国已得到了一定的发展,但与西方国家相比还有一些差距。通过对比和分析中外绩效审计的差异,叙述了典型西方国家绩效审计的区别和联系,希望能对我国绩效审计的发展起到积极作用,促进我国绩效审计体系的进一步完善。Performance auditing has been developed in China,but there are still some gaps compared with Western countries.By comparing and analyzing the differences between Chinese and foreign performance auditing,this paper described the differences and connections between performance auditing in typical Western countries,hoping to play a positive role in the development of China's performance auditing and promote the further improvement of China's performance auditing system.

关 键 词：绩效审计 政府审计 审计方法 

分 类 号：F239[经济管理—会计学]