关于公共绩效审计若干理论与实践问题的研究-企业管理专业论文.docxVIP

j誊。：关芋公共绩毅审话善干理论写实鹾问题的摒究ABSTRACTS j誊。：关芋公共绩毅审话善干理论写实鹾问题的摒究 ABSTRACTS At present，publ i c performance audi t i s an i ssue concerned in both developed and developing countries．As 8i1 effective tool of corporate governance in the governments of modern countries，performance audit is greatlY different from traditional one in terms of purposes，contents and methods．Out of publiC performance audit broad concerns have arisen in governments and all 1evelS of society． ThiS paper starts from the research of the conception of performance audit．In the following parts of the paper，a deep—to—root ana]ysiS is undertaken over the definition of performance audit：the main differences between performance audit and traditional audit：the current situation and mission of public performance audit in China；the necessity to conduct performance audit by the Chinese government audit institution In addition，contents and methods of performance audit arisen from the practices of public performance audit． The main purpose of the paper is to provide references from the point view of both theory and practice against that a relatively complete framework of performance audit in China will be established and quality service will be provided to the development of China’S socialist market economy． In the paper，the author casts of his own opinions over the conception， contents and misunderstanding of performance audit．In the presentation of hiS own opinion in the paper，some new ideas and practices of performance audit from abroad are quoted by the author． ffeywords：Public Performance Audit， Economy， Effectiveness， Efficiency 黛|-j j量≤蒸糍鲞薹j囊．i纛i篷蒸蒸纛藜鬟麓莲霪i蠹i纂舞≮羟懑 蔓。。i 蔓。。i ji。-『“关芋公共缵效审嚣若干锺论与要磔问题的研舞 引言 公共绩效审计是当今社会引起世界各国广泛关注的问题。为了杜绝政府在施政过程中 的浪费：合理利用有限的公共资源；提高政府在公众心目中的信任度；督促政府履行公共职 贞．是各固政府共同关心的问题，也是各国政府管理公共事务的“有效工具”。然而，这项 一作的川陡在各个刚家是不平衡的。尤其是在我们国家尚未引起应有的重视。审计机关的大 廿资泺怂投入到公共绩效审计以外的其他审计方面。对公共绩效审计在定义、目标、作用、 力‘浊等方而还缺乏共识。需要从理论和实践上进行研究探讨。 绩效审计的成果，标志着这个国家的整体审计水平。因为绩效审计在方法上大量运用 的是现代科学方法：在人员上要求高素质的复合型人才；在目标上是促进政