绩效审计的完善与创新 |
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引用本文: | 马瑞芹. 绩效审计的完善与创新[J]. 中国经贸, 2008, 0(18): 36-37 |
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作者姓名: | 马瑞芹 |
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作者单位: | 安阳工学院,河南安阳455000 |
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摘 要: | 在政府审计史上,绩效审计的实施是具有划时代意义的催化剂,能否不失时机地选择并接受绩效审计,是衡量一个国家的政府审计是否具有活力的标志之一。在我国开展绩效审计不仅是与国际接轨的需要,更是树立和落实科学发展观的必然选择。本文对我国开展绩效审计的必要性与不足作了分析和阐述,并为完善与创新适合我国国情的绩效审计实践提供一些建议与对策,以促进绩效审计健康发展。
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关 键 词: | 绩效审计 监督 效率 |
Improve the performance of the audit and Innovation |
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Affiliation: | MA Rui - qing (Anyang engineering college , Henan Anyang, 455000) |
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Abstract: | That achievement imitates auditing putting into effect is the catalysator having epoch-making significance , being able to lose no time in choosing the achievement effect and accepting or not aunts on auditing history in the government,one of the sign being to judge a country's government audits having a vigour or not. That the effect carrying out achievement in our country is audited is need in conformity with the international practice not only , is that the necessity setting up and ascertaining that science develops a Taoist temple chooses more. The necessity that the effect carrying out achievement to our country audits analyses and sets forth the main body of a book with being not worth having done, provide a little suggestion and countermeasure and for the achievement effect improving and perfecting with our national condition suitable being innovative audits practice, to boost the achievement effect auditing health developing. |
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Keywords: | Achievement imitates audit supervision efficiency |
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