关于绩效审计的探讨

绩效审计已成为许多国家政府审计关注的焦点和主要工作内容，对其重视和运用的程度是衡量一个国家或地区审计发展水平和审计是否具有活力的主要标志。我国对绩效审计的理论研究尚处于初步阶段，还未形成一套系统、完整的理论框架。国外的绩效审计是各国根据自己的特点和需要展开的，没有形成一套固定的审计模式。因此，我们不能照搬他国模式，而应在借鉴他国模式的基础上创建具有中国特色的绩效审计模式。

Discussion on the Performance of Auditing

The performance of auditing has become the concerned focus and the primary working contents of many countries' government auditing,and the extent of valuing and applying it is the main emblem that values the level of the auditing development of a country or an area and weather its auditing has vigor.The theory research on the performance of auditing in our country still resides in the preliminary stage,and has not form a systematic and integral theory framework.Foreign performance of auditing is outspreaded...