| 美国的政府绩效审计及其对我国的启示 |
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| 引用本文： | 宋迎春. 美国的政府绩效审计及其对我国的启示[J]. 山东工商学院学报, 2006, 20(1): 74-77 |
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| 作者姓名： | 宋迎春 |
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| 作者单位： | 湖北工业大学,管理学院,武汉,430068 |
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| 摘 要： | 介绍了美国对政府绩效审计涵义的理解及这一理解的最新变化,分析了美国政府绩效审计的特点及起到的作用。在此基础上,对中美政府绩效审计进行了比较研究,指出我国应充分学习和借鉴美国政府绩效审计发展中的先进经验,推动我国政府绩效审计的展开。
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| 关 键 词： | 政府绩效审计 GAO 审计准则 |
| 文章编号： | 1672-5956（2006）01-0074-04 |
| 收稿时间： | 2005-10-31 |
| 修稿时间： | 2005-10-31 |
Performance Auditing of the U.S. Government and Its Inspiration to China |
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| SONG Ying-chun. Performance Auditing of the U.S. Government and Its Inspiration to China[J]. Journal of Shandong Institute of Business and Technology, 2006, 20(1): 74-77 |
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| Authors: | SONG Ying-chun |
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| Abstract: | This article introduces the understanding on the concept of government performance auditing in the US and its latest development,analyzing the characteristics and functions of the US government performance auditing in US.Based on this,the author compares the government performance auditing between the US and China,pointing out that China should learn and refer from the US and promote the government performance auditing in China. |
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| Keywords: | GAO |
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