香港衡工量值审计与深圳政府绩效审计的比较研讨.pdfVIP

李瑛 崔晓雁 李阳 哈尔滨工业大学管理学院 香港衡工量值审计与深圳政府绩效审计的比较研究 李瑛 崔晓雁 李阳 哈尔滨工业大学 管理学院 黑龙江 哈尔滨 150001 摘要：加入世界贸易组织五年来，中国政府一直重视于履行自己的各项承诺，转变政府职能是建立新经 济秩序的关键，更好地开展政府绩效审计是我国新时期实现政府职能转变，提高执政效率与公正性的保 证。香港的政府审计模式是建立在较完善的政府管理体系基础上的，对我国现阶段的改革具有较大的借 鉴意义，而作为我国大陆最早开放的特区深圳，其政府审计模式改革进行得最早且对全国的改革具有示 范作用，本文通过比较香港衡工量值审计与深圳政府绩效审计，从审计体制和审计程序与方法两方面分 析深圳政府绩效审计的经验与不足，为我国政府绩效审计的发展提供借鉴。 关键词：绩效审计；衡工量值式审计；审计体制；审计程序与方法 Comparison between the Valve for Money Auditing in Hong Kong and the Government Performance Auditing in ShenZhen LI Ying, CUI Xiao-yan ，Li Yang (School of Management, Harbin Institute of Technology, Harbin 150001, China) Abstract: Chinese government was attaching great importance to fulfill every promise in the past five years from entering WTO. The key to building a new economical system is changing the function of government. Better developing the government performance auditing is the guarantee of fulfilling the government function transition, improving the efficiency and justice in our new period. The government auditing model of Hong Kong was built in the basis of perfect management, which is a good example to our innovation nowadays. Shenzhen is the first opening special zone of China mainland, and its innovation in government auditing model goes earliest, which makes a function of demonstration to the whole country. This paper compared the valve for money auditing in Hong Kong with the government performance auditing in Shenzhen, research on the auditing system and auditing process, and analyze the advantages and disadvantages of the government performance auditing in Shenzhen. It provides a good example for developing Chinese government performance auditing. Key word: Performance Auditing; Valve for Money Auditing; Auditing System; Auditing Pr