2Arthur J. Keown, David F. scott, John D. Martin, Jay William Petty. 1996. Basic Financial Management (Seventh Edition),Prentice-Hall, Inc., P50-52
3皮凡.经济责任审计的指标体系[J]中国审计,2000(10).
4Andy. 2002. Public Accountability and Performance Auditing in Government[ J]. International Journal of Auditing,6(2) :109-118.
5Dzvid Hint 2002. Philosophy and Principles of Auditing [ J ]. Macmillan Education Ltd:12-19.
6David M. Walker. 1999. The accountability profession faces enormous challenges and opportunities [ J ]. The Government Accountants Journal,48 (4):8-11.
7Harris. 2005. The Discourse of Governmental Accounting and Auditing[ J l. Public Budgeting&Finance ,25 (4) :154-179.
