摘要
文章从中美政府绩效审计产生的背景、体制、法规体系、评价标准、人员等五个方面进行了比较,分析两者之间的差异,为完善我国政府绩效审计的理论与实务提供有益借鉴。
The paper compares backgrounds, system, regulation system, evaluation standard, personnel and etc between China and America government. It analyzes their difference, and supplies beneficial reference for perfecting the theory and practice of our government audit.
出处
《无锡职业技术学院学报》
2008年第4期62-64,共3页
Journal of Wuxi Institute of Technology
