美、瑞、澳绩效审计的比较研究

Comparative Study of International Performance Auditing

西方各国政府审计已进入以绩效审计为中心的发展阶段。西方各国政府绩效审计,在逐步演变过程中产生了较为系统的审计对象、审计内容、审计程序和审计技术方法,成为其绩效审计理论体系的重要组成部分。特别是美、澳、瑞等国政府绩效审计的特性和共性,可为我国绩效审计制度的构建与完善所借鉴。

In government auditing domain, western countries have turn into the ne w phase with performance auditing at the core. Though each of the countries' per formance auditing is characterized in different ways, the academic system is mad e up in the same with objects, contents, processes and techniques of performance auditing. Experience from those countries is good for Chinese to establish thei r own performance auditing system. The characteristics and commonness of perform ance auditing practice in America, Australia, Sweden are of special importance f or reference of the foundation and perfection of Chinese performance auditing sy stem.