| 中国人民银行绩效审计的现状与思考 |
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| 引用本文： | 翁正平,张义伟.中国人民银行绩效审计的现状与思考[J].金融理论与实践,2011(12). |
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| 作者姓名： | 翁正平 张义伟 |
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| 作者单位： | 中国人民银行合肥中心支行; |
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| 摘 要： | 绩效审计已经成为现代政府审计发展的一种主流趋势。人民银行内审部门近年来积极探索转型,发挥咨询与增加组织价值的作用,探索开展绩效审计无疑是一个很好的突破口。本文分析了当前人民银行绩效审计现状与不足,并提出了人民银行内审部门如何推进绩效审计的思路。
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| 关 键 词： | 人民银行 内部审计 绩效审计 |
Status and Thought on Performance Audit of PBOC |
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| Wong Zheng-ping,Zhang Yi-wei.Status and Thought on Performance Audit of PBOC[J].Financial Theory and Practice,2011(12). |
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| Authors: | Wong Zheng-ping Zhang Yi-wei |
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| Institution: | Wong Zheng-ping,Zhang Yi-wei |
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| Abstract: | Performance audit has become the main trend of modern development for auditing of government.The internal auditing department of PBOC has been exploring transformation actively during the recent years,playing a role in consulting and organization adding value.Without a doubt,the exploration of performance audit is a very good breakthrough point.This paper analyzed the status and insufficient of current performance audit in PBOC and gave a thought on how to promote the performance audit in the internal audit... |
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| Keywords: | People Bank of China Internal Audit Performance Audit |
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