3) procedure of government performance audit
政府绩效审计程序
1.
China still has no real sense procedure of government performance audit,which is mainly due to the lack of foundation for performance management.
我国还没有真正意义上的政府绩效审计程序的原因主要在于缺乏绩效管理基础,平衡计分卡弥补了这种缺陷,实现了绩效管理与绩效审计的合二为一。
4) government performance audit
政府绩效审计
1.
Research on Building the Chinese System of Government Performance Audit;
政府绩效审计中国模式的构建研究
2.
The application mode of the government performance audit is confirmed by the levels of performance evaluation,different combinations of the content,the methods,the procedure of audit,that is to say,it is decided by the different levels of performance evaluation(the object of audit),so different modes of the performance audit are involved.
政府绩效审计应用模式可以按照绩效评价的层次确定,不同层次的绩效评价即审计评价的对象不同决定着审计的内容、方法、程序等一系列要素的组合不同,从而形成不同的绩效审计模式。
5) government performance auditing
政府绩效审计
1.
Correspondingly,some achievements have been made of the government performance auditing in both theory and practice.
近年来随着我国财政体制改革的逐步推进,政府绩效受关注的程度越来越高,同时,政府绩效审计不管是在理论界还是实务界都取得了一些成果。
2.
This article is mainly concerned with basic methods of government performance auditing,including mode of performance auditing and specific approach to performance auditing.
本文认为政府绩效审计方法主要包括两大类:一为绩效审计方法模式(即绩效审计模式),二为绩效审计具体方法。
3.
Finally,the authors put forward some tentative proposals to enlighten the development of China government performance auditing.
本文对中美两国政府绩效审计的产生背景、理论基础以及发展现状进行对比,详细阐述在两国不同的审计环境下绩效审计不同的审计目标定位、不同的审计对象选择以及绩效评价标准、法律体系之间的差异,以期为我国审计机关适当借鉴美国经验、发展切合我国实际的绩效审计提供有益的借鉴。
6) Views on Governmental Performance Auditing
谈政府绩效审计
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参考词条