详细信息
市场经济条件下我国政府绩效审计存在的问题及对策
The Existing Problems in the Government Performance Auditing Practice and the Countermeasures under Our Socialist Market Economy
文献类型:期刊文献
中文题名:市场经济条件下我国政府绩效审计存在的问题及对策
英文题名:The Existing Problems in the Government Performance Auditing Practice and the Countermeasures under Our Socialist Market Economy
作者:张丽华[1]
第一作者:张丽华
机构:[1]河南财经学院会计系
第一机构:河南财经政法大学会计学院
年份:2001
期号:2
起止页码:25-27
中文期刊名:经济经纬
外文期刊名:Economic Survey
收录:CSTPCD;;国家哲学社会科学学术期刊数据库;北大核心:【北大核心2000】;
语种:中文
中文关键词:市场经济;政府审计;绩效审计;对策
外文关键词:auditing; government auditing; performance auditing
摘要:我国政府绩效审计存在着审计管理体制不顺 ,无政府绩效审计准则可供遵循等问题 ;应当采取改革和完善现行政府审计管理体制、坚持绩效审计与财务收支并重等措施。
In the government performance auditing practice in China, the auditing management system is not smooth and there is no principle to follow. We should renovate and perfect the existing government performance auditing system and lay due emphasis on both performance auditing and the management of financial balance.
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