中瑞绩效审计比较及其对我国的启示  

The Comparative Study of Performance Auditing between China and Switzerland and Its Enlightenments to China

作　　者：刘利[1] LIU Li(Business School of Southwest Minzu University,Chengzhou 610041,China)

机构地区：[1]西南民族大学商学院,四川成都610041

出　　处：《经济论坛》2022年第4期130-135,共6页Economic Forum

摘　　要：新形势下,政府绩效审计逐渐成为衡量国家政府审计现代化的重要标志。目前我国绩效审计存在理念认知较为模糊、审计方法相对落后、审计专业人员缺乏、审计评价标准不够完善、审计法律制度不够健全等问题,不利于充分发挥绩效审计的控制和监督作用,和瑞典绩效审计相比还有较大差距。比较中瑞绩效审计存在的差异,深入分析我国绩效审计发展现状和存在问题,充分吸取瑞典绩效审计的先进经验和成功做法,有利于树立全面科学的绩效审计理念、创新绩效审计方法、强化绩效审计专业人员素质、优化绩效审计环境、完善绩效评价指标体系,进一步推动我国绩效审计高质量发展。In the new situation,government performance audit has gradually become an important indicator of the modernization of national government auditing.However,the obscure perception of performance audit concepts,the relatively backward audit methods,the lack of audit professionals,the imperfect audit evaluation standards,and the incomplete audit legal system in China,are not conducive to giving full play to the control and supervision of per⁃formance auditing,and there is a large gap between it and the performance audit in Sweden.Comparing the differ⁃ences in performance auditing between China and Sweden,thoroughly analyzing the development status and existing problems of performance auditing in China,and fully absorbing advanced experience and successful practices of per⁃formance auditing in Sweden,are conducive to establishing comprehensive and scientific performance auditing con⁃cepts,innovating performance auditing methods,and strengthening the quality of performance auditing profession⁃als,optimizing the performance auditing environment,and improving the performance evaluation index system so as to further promote the high-quality development of performance auditing in China.

关 键 词：绩效审计 中瑞比较 审计方法 审计环境 

分 类 号：F239[经济管理—会计学]