| 关于全面推进我国绩效审计创新发展的十大思考 |
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| 引用本文： | 蔡春,蔡利,朱荣. 关于全面推进我国绩效审计创新发展的十大思考[J]. 审计研究, 2011, 0(4) |
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| 作者姓名： | 蔡春 蔡利 朱荣 |
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| 作者单位： | 西南财经大学会计学院;中国政府审计研究中心; |
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| 基金项目： | 西南财经大学“211”工程三期项目的资助 |
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| 摘 要： | 全面推进绩效审计创新发展对于加快转变经济发展方式有着至关重要作用。本文阐述了全面推进我国绩效审计创新发展的十大思考,以期充分发挥审计免疫系统功能,更好地实现十二五审计工作发展规划的目标任务。十大思考分别为:树立绩效审计广义化理念,拓展绩效审计目标,构建中国特色绩效审计模式,探讨绩效的基本内容与计量和构建绩效与责任履行报告,创新绩效审计工作方式方法,建立绩效审计职业制度,构建以政府审计为主导的多元绩效审计监控体系,建立绩效审计报告与绩效审计结果公告制度,建立健全绩效管理制度以及完善相关制度与体制环境。
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| 关 键 词： | 绩效审计 审计的创新发展 对策建议 |
Ten Considerations on Promoting the Innovation and Development of Performance Audit Comprehensively in China |
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| Cai Chun Cai Li Zhu Rong. Ten Considerations on Promoting the Innovation and Development of Performance Audit Comprehensively in China[J]. Audit Research, 2011, 0(4) |
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| Authors: | Cai Chun Cai Li Zhu Rong |
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| Affiliation: | Cai Chun Cai Li Zhu Rong |
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| Abstract: | Performance audit plays an important role in accelerating the transformation of economic development mode.In this paper,we analyze ten suggestions about promoting the innovation and development of performance audit comprehensively in order to play the audit function of Immune System and achieve the goals and tasks of audit work plan of the twelfth five-year period better.These suggestions are forming the idea of the generalized extension of performance audit,expanding its objectives,building a mode with Chi... |
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| Keywords: | performance audit innovation and development in auditing suggestions |
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