英美等国绩效审计特点的评述及对我国的启示

与国外成熟的绩效审计相比,我国的绩效审计还处于开始阶段,审计的独立性、绩效审计准则的缺乏和人员素质低下等问题已经成为制约我国绩效审计发展的瓶颈,针对这些问题,文章从研究英美等国的绩效审计特点入手,指出国外的绩效审计对我国进一步开展绩效审计的可借鉴作用之处。

The Review Performance Auditing in America and English and the Thought of Performance Auditing in China

The recognition of performance auditing has been a very important sign to measure the level of the auditing in one place.Compare with the mature performance auditing other countries,the performance auditing in China is in beginning moment.The independency of auditors,the absence of the performance auditing rule and the problem of the low diathesis have been the bottle-neck of the development of performance auditing in China.Aim at these problems,we studied the characters of performance auditing in America and the Britain,point out the use for reference to the performance auditing of China.