政府绩效审计:理论基础与风险分析

Government Performance Audit:Fundamental Theory and Risk Analysis

与财务审计相类似,政府绩效审计本身具有内在风险,同时,外部环境会影响其风险程度。由于我国政府绩效审计刚刚起步,而且处于转型时期,政府绩效审计风险可能更大。本文对政府绩效审计的理论基础,以及对政府绩效审计开展过程中所可能出现的风险进行了探讨和分析,以期对我国政府绩效审计理论的发展及有效开展政府绩效审计工作有所启示。

Iike the financial audit,the performance audit has its inherent risk, and the outside surroundings also deteriorate the risk. In China, because the performance audit is in the stage of beginning, and the legal system is also need to be improved. This paper is to enlighten the development of the performance auditing theory and the practice, and to discusses the fundamental theory and the risk of it.