| 风险导向审计模式下公共财政绩效审计思路探讨 |
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| 引用本文： | 杨桂花,边玉花.风险导向审计模式下公共财政绩效审计思路探讨[J].财务与金融,2009(1):88-93. |
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| 作者姓名： | 杨桂花 边玉花 |
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| 作者单位： | 1. 河北大学管理学院会计系
2. 河北北方学院经管系 |
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| 基金项目： | 河北省社会科学发展研究课题 |
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| 摘 要： | 审计署2008至2012年审计工作发展规划提出要全面推进绩效审计，提高财政资金和公共资源配置、使用、利用的经济性、效率性和效果性。到2012年，每年所有的审计项目都开展绩效审计。可见，公共财政绩效审计是在财政财务收支审计发展到一定阶段推出的又一新的审计领域。本文着力探讨了在公共财政绩效审计中引入风险导向审计模式的理论可行性，以及在实践中运用风险导向审计模式的基本思路。
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| 关 键 词： | 绩效审计 风险导向审计 风险评估 实质性审计 |
The Studying of Using Risk-oriented Audit Mode in Public Financial Performance Auditing |
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| Yang Gui-hua,Bian Yu-hua.The Studying of Using Risk-oriented Audit Mode in Public Financial Performance Auditing[J].Accounting and Finance,2009(1):88-93. |
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| Authors: | Yang Gui-hua Bian Yu-hua |
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| Institution: | (The Department of Accounting, College of Managementl, Hebei University North College of Hebei) |
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| Abstract: | the Developmental Outline of Audit Work： 2008-2012 edited by the National Audit Office mentioned that the public financial performance auditing should be promoted in an all-round way to improve the eeonomization, efficiency and effectiveness of fiscal funds and public resources in there allocation and utilization. Until 2012, Performance auditing could be used in every auditing item. Public financial performance auditing is a new field of fiscal and financial audition. This paper mainly focused on discussing the theory feasibility and main thinking of using risk-oriented audit mode in Public financial performance auditing. |
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| Keywords: | Performance Auditing Risk-oriented Audit Risk Assessment Substantial Auditing |
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