中外绩效审计比较研究

A Comparative Study of Chinese and Foreign Performance Audit

随着经济、社会发展,越来越多的国家开始对政府进行绩效审计。绩效审计与传统的审计相比具有其自身的特点。我国的绩效审计工作起步较晚,与发达国家相比,我国的绩效审计工作具有自身的特征,一是含义不同;二是范围不同;三是内容不同;四是基础不同。

With the economic and social development, more and more countries began to implement performance audits to government. Compared with traditional audit, performance audit has its own characteristics. the work of performance audit in China start late and compared with developed countries, Cbina＇s performance audit work has its own characteristics in meaning, scopes, content and basis.