我国绩效审计环境分析和政策选择初探

本文通过比较中外绩效审计环境的差异，分析我国开展绩效审计的现实环境，提出适合我国国情的绩效审计发展目标和政策选择。

Environmental Analysis and Policy Options for Performance Audit in China

In this paper, the author first compares the differences between the environments of performance audit in China and those of foreign countries, and then analyzes the actual environments of performance audit in China and puts forward some developing strategies and policy options in line with the reality of China in order to improve the environments of performance audit.. The author promotes the developing strategies and optional policies in performance audit according to the situation of China, as well as the policies and strategies to improve such environment of performance audit.