论政府绩效审计的应用模式

政府绩效审计应用模式可以按照绩效评价的层次确定，不同层次的绩效评价即审计评价的对象不同决定着审计的内容、方法、程序等一系列要素的组合不同，从而形成不同的绩效审计模式。政府绩效审计应用模式可以分为公共部门绩效审计、公共项目绩效审计、公共资源绩效审计模式。三种审计模式有共同特征但也存在差异。

Application Mode of the Government Performance Audit

The application mode of the government performance audit is confirmed by the levels of performance evaluation,different combinations of the content,the methods,the procedure of audit,that is to say,it is decided by the different levels of performance evaluation(the object of audit),so different modes of the performance audit are involved.The government performance audit is composed by the public sector performance audit,the public project performance audit and the mode of public resource audit.This paper at...