摘要
政府公共支出的日益增加和人民民主意识的增强,人们开始关心政府支出的合理性和效益性,绩效审计应运而生,并成为许多国家政府审计的主要工作内容。本文从绩效审计的基本理论出发,探讨我国公共支出绩效审计的含义、对象的特征和范围、标准等问题。
With Increase of government＇s public expenditure and enhancement of people＇s democratic consciousness day by day, people begin to care about the rationality.efficiency and effectiveness of government＇s expenditure, performance audit were arisen at the historic moment, become the main content of a lot of countries＇ government audit. This text proceeds from basic theories of performance audit, probes into meaning, characteristic and range, standard of our country public expenditure and so on.
出处
《科技信息》
2008年第11期297-298,共2页
Science & Technology Information
关键词
公共受托责任
公共支出
绩效审计
Public commissioned responsibility
Public expenditure
Performance audit
