| 我国绩效审计的现实问题探析 |
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| 引用本文： | 卢燕. 我国绩效审计的现实问题探析[J]. 江西科技师范学院学报, 2006, 0(2): 26-29 |
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| 作者姓名： | 卢燕 |
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| 作者单位： | 广州铁路集团公司党校,广东省,510600 |
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| 摘 要： | 绩效审计代表了现代审计的未来发展方向,而在我国目前的审计实务中,真正意义上的绩效审计为数不多.本文着力分析了阻碍绩效审计发展的三个主要因素:双重负责的行政性审计管理体制导致绩效审计独立性不足;法律环境缺失以及绩效审计衡量标准难以确定,最终致使审计工作无据可依.针对上述问题,本文建议改革我国现行审计体制,走立法型审计模式之路,并加快与之配套的制度建设;加快法制建设步伐,加强绩效审计立法工作,在实践中推行审计结果公告制;建立一套科学而完善的绩效审计指标评价体系.
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| 关 键 词： | 绩效审计 因素分析 建议 |
| 文章编号： | 1007-3558(2006)02-0026-04 |
| 修稿时间： | 2006-03-10 |
An Analysis of the Practical Problems of the Achievement Audit in China |
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| Lu Yan. An Analysis of the Practical Problems of the Achievement Audit in China[J]. Journal of Jiangxi Science & Technology Normal University, 2006, 0(2): 26-29 |
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| Authors: | Lu Yan |
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| Abstract: | The achievement audit represents the development tendency of modern audit.The paper mainly analyzes the three main factors which hinder the development of the achievement audit in our country.It suggests that the present audit system should be reformed and a set of scientific and perfect estimate system of achievement audit should be set up. |
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| Keywords: | the achievement audit factor analysis suggestions |
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