我国绩效审计的现状及对策分析

The Present Condition and Countermeasures Analysis of the Performance Audit of China

长期以来,我国政府审计是以财务审计为主导,虽然在政府绩效审计方面取得了一定的成效,但与西方国家相比,还有很大差距。本文阐述了我国绩效审计存在的障碍和困难,并针对目前的各种制约因素提出了解决对策。

This paper expounded the existent obstacles and difficulties in performance audit of our country and putting forward some countermeasures for settlement.