摘要
Performance audit has become a mainstream-trend in the development of modern government audit currently.However,the launch of performance audit in China is unbalanced,which the performance audit with Chinese characteristics develops quite fast,while the full sense of performance audit develops quite slowly.Except factors such as different recognition of performance audit,the main reason of this development imbalance is that development of performance audit is limited by the current audit system.Nevertheless,it is not hard to find some positive aspects existing in the development of performance audit in China,concluding developments and changes of the environment of performance audit in China over the recent years.
Performance audit has become a mainstream-trend in the development of modern government audit currently. However, the launch of performance audit in China is unbalanced, which the performance audit with Chinese characteristics develops quite fast, while the full sense of performance audit develops quite slowly. Except factors such as different recognition of performance audit, the main reason of this development imbalance is that development of performance audit is limited by the current audit system. Nevertheless, it is not hard to find some positive aspects existing in the development of performance audit in China, concluding developments and changes of the environment of performance audit in China over the recent years.
出处
《财会月刊（中）》
北大核心
2015年第5Z期3-9,共7页
finance and accounting monthly
