从绩效审计的沿革看我国绩效审计的发展

The Development of Our Country Performance Audit from Its History

该文以西方国家绩效审计形成的背景为起点，分析了绩效审计发展的直接动因，探讨了新中国成立审计机构以来开展绩效审计的历程及我国绩效审计发展中存在的许多不利因素。最后，对这些不利因素提出了相应的建议。

This paper, taking the western countries＇ performance audits as background, analyzes the direct cause of performance audit development, discusses the course of performance audit since new China was founded and many unfavorable factors in the development of performance audit. It puts forward corresponding suggestion to these unfavorable factors.