西方国家政府绩效审计发展概况与启示  

The General Situation and Enlightenment of Government Performance Audit in Western Countries

作　　者：周山 Zhou Shan(Binzhou university audit office,Binzhou Shandong 256600)

机构地区：[1]滨州学院审计处,山东滨州256600

出　　处：《对外经贸》2020年第3期86-88,共3页FOREIGN ECONOMIC RELATIONS & TRADE

摘　　要：总结西方国家政府绩效审计的理论基础,介绍美国、英国和澳大利亚的政府绩效审计发展概况以及对我国的启示,以期更好地维护国家财政经济秩序、提高财政资金使用效益、保障社会经济健康发展。This paper first summarizes the theoretical basis of government performance audit in western countries,introduces the general situation of the development of government performance audit in the United States,Britain and Australia as well as the enlightenment to China,in order to better maintain the national financial and economic order,improve the use efficiency of financial funds,and ensure the healthy development of social economy.

关 键 词：受托经济责任 政府绩效审计 财政绩效管理 

分 类 号：F239[经济管理—会计学]