浅析国外贷援款项目绩效审计不足与改进措施  

A brief analysis about the deficiencies and improvement measures of foreign loan assistance projects audit

作　　者：刘宇秋 叶战备 Liu Yuqiu;Ye Zhanbei(Nanjing Audit University,Nanjing,Jiangsu,211815)

机构地区：[1]南京审计大学,江苏南京211815 [2]南京审计大学公共管理学院,江苏南京211815

出　　处：《市场周刊》2022年第7期120-123,共4页Market Weekly

摘　　要：国外贷援款项目审计是涉外审计中的重要内容,相比于公证审计,国外贷援款项目的绩效情况越来越受到重视,其产生的效率效果尤为重要。虽然我国国外贷援款项目绩效审计自起步以来,取得许多优异成绩,但在“审计报告问题披露”“整改跟踪”“审计成果横向延伸”“数据库、案例库运用”四个方面还存在一些不足和难点,需要不断改进。Foreign loan assistance projects audit is an important part of foreign-related audit.Compared with notarized audit,the performance audit of foreign loan assistance projects has received more and more attention,and the efficiency effect it produces is particularly important.Although the performance audit of foreign loan assistance projects in China has achieved many excellent results since its inception,there are still some deficiencies and difficulties in the following aspects:“disclosure of audit report problems”“rectification tracking”“horizontal extension of audit results”“application of databases and case databases”,which need to be continuously improved.

关 键 词：国外贷援款项目 绩效审计 不足 改进措施 

分 类 号：F239[经济管理—会计学]