对实施政府绩效审计的思考

Thinking on implementing government's performance audit

本文对政府绩效审计产生的历史进行了简单描述,对政府绩效审计的涵义、在我国产生和发展的原因进行了阐述,指出了政府绩效审计的特点和难点,阐明了实施政府绩效审计对我国的启示。

This paper reviews the history of government's performance audit, sets forth the meaning of government's performance audit and the reasons of coming into being and developing in China, points out the specialty and difficulty of government's performance audit, illustrates the revelations of government's performance audit in China.