政府绩效审计研究动态评析

通过对国内外政府绩效审计定义、审计范围、审计目标、审计方法、审计结果评价和审计报告等研究内容进行了文献回顾.认为我国政府绩效审计应拓宽国际比较研究对象的范围、构建政府绩效审计研究的整体框架.以期为我国政府缋效审计理论上的深度发展与实务上的良性变革提供借鉴.

Government Performance Audit: A Literature Review

Through a review of domestic and aboard major research on the definitions,scope,objective,methods,outcome estimation and reports of government performance audit,we believe that our government performance audit should enlargement of comparative study's range,and format a integrate framework of audit research.The results are likely to give some inspirations to the development of theories and practices of our government performance audit.