香港衡工量值审计与深圳政府绩效审计的比较研究
发布时间：2018-11-11 13:17
【摘要】：加入世界贸易组织以来,中国政府一直重视于履行自己的各项承诺,转变政府职能是建立新经济秩序的关键,开展政府绩效审计是我国新时期实现政府职能转变,提高执政效率与公正性的保证。香港的政府审计模式是建立在较完善的政府管理体系基础上的,对我国现阶段的改革具有较大的借鉴意义,而作为我国大陆最早开放的特区深圳,其政府审计模式改革进行得最早且对全国的改革具有示范作用。本文通过香港衡工量值审计与深圳政府绩效审计比较,从审计体制和审计程序与方法两方面着重分析了深圳政府绩效审计的经验与不足,以期为我国政府绩效审计的发展提供借鉴。
[Abstract]:Since China's entry into the World Trade Organization, the Chinese government has always attached importance to fulfilling its commitments, and transforming government functions is the key to the establishment of a new economic order. To carry out government performance auditing is to realize the transformation of government functions in the new period of our country. To improve the efficiency and fairness of governance. Hong Kong's government audit model is based on a more perfect government management system, which has great significance for reference in the current reform of our country. As the earliest special economic zone opened to the outside world in the mainland of China, Shenzhen, Its government audit mode reform is the earliest and has the demonstration function to the national reform. Through the comparison between Hong Kong value for money audit and Shenzhen government performance audit, this paper analyzes the experience and deficiency of Shenzhen government performance audit from two aspects: audit system, audit procedure and method. In order to provide reference for the development of our government performance audit.
【作者单位】：
【分类号】：F239.22
[Abstract]:Since China's entry into the World Trade Organization, the Chinese government has always attached importance to fulfilling its commitments, and transforming government functions is the key to the establishment of a new economic order. To carry out government performance auditing is to realize the transformation of government functions in the new period of our country. To improve the efficiency and fairness of governance. Hong Kong's government audit model is based on a more perfect government management system, which has great significance for reference in the current reform of our country. As the earliest special economic zone opened to the outside world in the mainland of China, Shenzhen, Its government audit mode reform is the earliest and has the demonstration function to the national reform. Through the comparison between Hong Kong value for money audit and Shenzhen government performance audit, this paper analyzes the experience and deficiency of Shenzhen government performance audit from two aspects: audit system, audit procedure and method. In order to provide reference for the development of our government performance audit.
【作者单位】：
【分类号】：F239.22
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