摘要
文章试图对现有文献中提及的绩效审计模式进行分析,归纳总结已有模式的优缺点及适应对象,结合审计署有关绩效审计规划和政府绩效审计发展方向,综合考虑审计风险的现实存在,构建在未来一段时间内兼具指导意义和应用价值的政府绩效审计模式。
Based on the analysis and comparison of current performance auditing mode,this article summarizes the advantages and disadvantages of existing models.And it constructs an instructive and applicative performance auditing mode that could be used in future.It is mainly derived from the consideration on recent audit program and "immune system" theory made by National Audit Office and audit risk as well.
出处
《华东经济管理》
CSSCI
2011年第8期99-102,共4页
East China Economic Management
关键词
政府绩效审计
模式
风险导向
government performance audit
mode
risk-oriented