摘要
《审计署2003至2007年审计工作发展规划》明确指出,争取到2007年绩效审计力量占整个审计力量的一半左右。此后,政府绩效审计成为当前研究的热点。文章从绩效审计的内涵、目标两个方面展开论述。
Suggested by Program for 2003 to 2007 Regarding the Development of Audit Work by National Audit Office, 50 percentage of the National Audit Office＇s resource will be distributed to performance audit by 2007. Since 2003 Government performance audit has become the research focus. This paper discussed the meaning and objective of performance audit.
出处
《上海立信会计学院学报》
2007年第1期61-66,共6页
Journal of Shanghai Lixin University of Commerce
关键词
绩效审计
内涵
目标
performance audit
meaning
objective
