摘要
绩效审计走进中国已近20年,但国内学术界对其理论体系尚未形成共识,同时适合中国国情的行之有效的实务操作指南也尚未出台。香港政府绩效审计沿袭了英国政府绩效审计的很多先进做法,且已形成了一套可供操作的审计实务规范。因此,研究香港政府绩效审计意义重大。
Although performance auditing has existed in China for 20 years, there is still yet to be a common understanding of its theoretical system and an effective set of guidelines suitable for the Mainland. The study of Hong Kong＇ s performance auditing is significant since Hong Kong has inherited many advanced methods from Britain and established a practical set of procedures in this area.
出处
《湛江师范学院学报》
2006年第5期106-109,共4页
Journal of Zhanjiang Normal College
基金
湛江师范学院2004年重点科研项目资助(L0427)
关键词
政府绩效
衡工量值
审计
government performance auditing
value-for-money
auditing
