| 转移支付审计探讨 |
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| 引用本文： | 杨春露,冯炜,许耀武. 转移支付审计探讨[J]. 审计研究, 2008, 0(1): 14-17 |
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| 作者姓名： | 杨春露 冯炜 许耀武 |
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| 作者单位： | 上海市审计局,200010;上海市审计局,200010;上海市审计局,200010 |
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| 摘 要： | 转移支付是我国财政制度的重要组成部分,开展转移支付审计具有重要的现实意义。本文分析了我国财政转移支付的发展概况及其特点,认为转移支付审计应向绩效审计方向转变。本文围绕三性目标,对实现转移支付审计向绩效审计方向的转变进行了探讨。
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| 关 键 词： | 转移支付 绩效审计 探讨 |
Transformation and the Target Characters of Transfer Audit |
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| Yang Chunlu Feng Wei Xu Yaowu. Transformation and the Target Characters of Transfer Audit[J]. Audit Research, 2008, 0(1): 14-17 |
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| Authors: | Yang Chunlu Feng Wei Xu Yaowu |
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| Abstract: | Transfer is the important part of Chinese finance system, and transfer audit has great importance in China. After analyzing the general situation and the characters of China' s transfer system, this article put forward the main idea that transfer audit should advance on performance audit. |
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| Keywords: | transfer audit performance audit |
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