政府绩效审计的国际比较

On the International Comparison of Government Performance Auditing

审计存在于特定的环境之中 ,并在特定的环境之中发展 ,政府绩效审计也不能例外。政府绩效审计的产生、发展是审计环境发生变化的结果。从政治、经济、法律、社会和文化教育环境等方面 ,对中国、美国、法国和挪威 4个国家的绩效审计环境及其对政府绩效审计的影响进行比较 ,并提出了见解。

An audit exists and develops in a certain environment. The government performance audit is not an exception. The emergence and development of the government performance audit result from the variation of the audit environment. The government performance audits in China, the US, France and Norway are compared from the angle of political, economic, legal, social and educational environments, offering enlightenment for constructing China's government performance audit system.