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朋友您好，任务已经按照您的意愿完成，请审核！有不妥之处请随时联系我，我会随时按照您的意愿进行修改，以达到最佳效果。 中标后，我会奉上相关源文件。 作品如下: 我国绩效审计研究主题与趋势 The Research Subject and Trend about Audit of Result in China 摘要：近年来，绩效审计越来越成为人们研究的热门话题，本文首先通过对国内会计审计权威刊物上发表的绩效审计研究文献进行统计分析和树立归纳，得出绩效审计比较、绩效审计方法、外部环境、结果处理等问题是目前绩效审计研究的热点；其次根据主题词的统计情况将选取文献按内容分为四方面进行评述；最后提出未来的研究重点在审计方法、法律法规、结果运用等方面。 Summary：In recent years, the results audits to more and more become the hot issue that the people have studied, this text audits through the results that audits the authority publication to up announce to the local accountancy to study the cultural heritage to carry on the covariance analysis and set up to induce first, get a results to audit the problems, such as the comparison ,results audit method ,exterior environment and the result processing...etc. is the results audits the hot point of research currently ;secondly according to the topic phrase of the covariance circumstance will select by examinations the cultural heritage to press contents to is divided into everywhere the noodles to carry on the comment ;finally put forward the future research point in the aspects of auditting the method ,law laws, result make use of wait. 关键词：绩效审计；综述；理论与实践 Keyword：Audit of Result；General；heory and Practice 在审计发展史中，绩效审计出现于20世纪40年代中期，发展于20世纪70-80年代，完成传统财务审计向绩效审计为中心的转变，是20世纪90年代的事情。近年来，绩效审计越来越成为人们研究的热门话题，不少学者专家从不同角度对各国绩效审计进行研究，从范围上看，有的仅针对单一国家进行研究，有的则对几个国家的绩效审计开展情况进行比较研究；从研究方法看，则有实证和规范两种研究方法；从研究内容看，有的研究侧重各国开展绩效审计的不同环境，有的则侧重对绩效审计法律法规进行研究，还有的则着重进行理论方面的研究。总体来讲，对政府绩效审计的研究大多局限于绩效审计的理论方面，对实务的研究还不够，规范研究较多，而实证研究不够。 In audit develop history, the results audit appears in 40s in 20 centuries the middle, developing in 1970s-1980s, completing the traditional finance audit toward the results audit for the change of center, is the affair in 1990s. In recent years, the results audits to more and more become the hot issue that the people study, not a few scholars experts never together the angle carries on the research to the results audits in all countrieses , seeing from