| 审计管理体制：中国政府绩效审计建设性功能弱化的根源 |
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| 引用本文： | 谭民俊,周双玲.审计管理体制：中国政府绩效审计建设性功能弱化的根源[J].经济研究导刊,2010(9):51-53. |
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| 作者姓名： | 谭民俊 周双玲 |
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| 作者单位： | 1. 湖南农业大学,长沙,410128;湖南省审计厅经贸审计处,长沙,410001
2. 湖南省审计厅经贸审计处,长沙,410001 |
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| 摘 要： | 中国政府绩效审计实践应用中的困惑及其与理想目标的背离,引发了对中国政府绩效审计应用乏力的深层诱因与困惑所在的反思。针对中国现行审计管理体制下政府绩效审计的独立性、权力制衡等关键问题进行了着力分析,以期为中国政府审计管理体制的未来良性变革与发展提供借鉴。
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| 关 键 词： | 政府绩效 审计 建设性 功能 弱化 |
Auditing Regulatory System: the Source of Constructive Function Weakness of Government Efficacy Audit |
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| TAN Min-jun,ZHOU Shuang-ling.Auditing Regulatory System: the Source of Constructive Function Weakness of Government Efficacy Audit[J].Economic Research Guide,2010(9):51-53. |
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| Authors: | TAN Min-jun ZHOU Shuang-ling |
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| Institution: | 1.Hunan Agricultural University;Changsha 410128;China;2.Hunan Province Audit Office;Changsha 410001;China |
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| Abstract: | Because of the deviation from practice puzzle and ideal object of government efficacy audit,it initiates the ponder on deep reason and puzzled location of effectiveness drawback.Due to the phenomenon,in order to furnish experience for future fine transformation of government auditing regulatory system,this essay discusses the key problem such as independence and authority restriction to government efficacy audit of current auditing regulatory system of China. |
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| Keywords: | government efficacy audit construction function weakness |
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