中美国家审计绩效衡量指标体系比较研究

Performance Indexes for Government Auditing between PRC and USA: A Comparative Study

本文探讨了中国现阶段的审计绩效衡量指标体系,介绍了美国审计的绩效衡量指标。在比较研究中美审计绩效指标方面的主要差异的基础上,提出建立与目前中国国家审计绩效指标体系相衔接的"成本效益比"综合指标。

This paper compares the current performance evaluation indexes for government auditing(PEIGA) of PRC with that of USA. In spite of the main differences between the two, the paper proposes to establish China's distinctive index 'ratio-of-costs-to benefits' which is linked with the existing PEIGA of PRC.