中国政府绩效审计理论研究的发展与展望——基于2000年—2009年国内九大期刊的初步证据

Development and Prospect of China's Government Performance Audit:Evidence Based on the Nine Domestic Journals during 2000—2009

从归类梳理2000年—2009年国内九大期刊上发表的有关政府绩效审计理论研究论文中可以看出我国政府绩效审计研究已显示出政策导向性和实践导向性。按照绩效审计理论研究文献的内容,从目标、职能角色和作用、整体框架、审计实践、比较研究这五个方面对现有的绩效审计理论研究成果进行了归纳,并对深化我国绩效审计理论研究提出了具体看法。

This article makes a survey of papers related to government performance audit published in the big nine domestic journals during 1999-2009,finding that the research of government performance audit presents policy-oriented and practice-oriented. In accordance with the content of the literature,this article gives a review on the existing theoretical research of government performance audit from the five aspects of goals,functions and roles,the overall framework,the audit practice,comparative study. The article also provides some views for the future study of China＇s government performance audit.