| 对政府绩效审计若干问题的探究 |
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| 引用本文： | 裴文英.对政府绩效审计若干问题的探究[J].审计与经济研究,2005,20(6):21-24. |
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| 作者姓名： | 裴文英 |
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| 作者单位： | 南京审计学院,国际合作交流处,江苏,南京,210029 |
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| 摘 要： | 本文通过中外政府绩效审计的独立性、审计范围、制度建设、经费保障、人员配备等方面的差别比较，分析了我国开展绩效审计的问题。在借鉴其他国家绩效审计经验的基础上，为开展我国政府绩效审计提出了对策和建议。
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| 关 键 词： | 中外绩效审计 问题 对策 |
| 文章编号： | 1004-4833(2005)06-0021-04 |
| 收稿时间： | 07 29 2005 12:00AM |
| 修稿时间： | 10 12 2005 12:00AM |
A Study of Government Performance Audit in China and Abroad |
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| PEI Wen - ying.A Study of Government Performance Audit in China and Abroad[J].Economy & Audit Study,2005,20(6):21-24. |
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| Authors: | PEI Wen - ying |
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| Institution: | Section of International Cooperation and Exchange Nanjing Audit University, Nanjing 210029, China |
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| Abstract: | This paper first compares government performance audit both in China and abroad in terms of independence of audit, scope of audit, construction of legal provisions, guarantee of funds and arrangement of personnel, and then the paper analyses the present situation in China in this regard and finally puts forward some counter-measures. |
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| Keywords: | Sino-foreign performance audit issues counter-measures |
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