关于绩效审计影响因素和控制措施的思考

Thinking about the Impact Factors of Achievement/Result Audit and Control Methods

指出绩效审计已成为当今世界对公共权力及其衍生审计的主流,但在我国尚处于尝试阶段。因此,探索与我国国情相适应的绩效审计模式,是中国审计制度融入世界对公共权力及其衍生审计主流的重要条件,也是摆在当代审计人员面前的一项重大课题。

It points out that even though the achievement/result audit became the mainstream of auditing for beth public power and its derivatives in current world, it is just in a trial stage in China. Therefore, studying and finding a mode of achievement/result audit suitable for the Chinese situations is an important precondition for the Chinese audit system integrating with the world mainstream and practice, and also a significant task before the new-generation auditors.