摘要
本文对中美两国政府绩效审计的产生背景、理论基础以及发展现状进行对比,详细阐述在两国不同的审计环境下绩效审计不同的审计目标定位、不同的审计对象选择以及绩效评价标准、法律体系之间的差异,以期为我国审计机关适当借鉴美国经验、发展切合我国实际的绩效审计提供有益的借鉴。
This paper first compares Chinese and American performance auditing in terms of its background, theory and present situation, and then finds that there exists a great difference in choice of auditing objects, auditing projects, evaluating standards and legal systems of the two countries. Finally, the authors put forward some tentative proposals to enlighten the development of China government performance auditing.
出处
《审计与经济研究》
北大核心
2007年第6期7-11,共5页
Journal of Audit & Economics
关键词
政府绩效审计
国家审计
中美比较
government performance auditing
national auditing
Sino-US comparison
