绩效审计理论与实践研讨会综述

发布时间：2018-04-15 12:08

本文选题：政府绩效审计 + 理论与实践　；参考：《审计与经济研究》2013年06期

【摘要】：正由南京审计学院与云南省审计厅联合主办的"绩效审计理论与实践研讨会",于2013年3月24日在云南腾冲召开,来自理论界和实务界的专家学者就绩效审计热点问题展开了深入研讨。一、绩效审计与国家治理南京审计学院党委书记王家新教授指出,绩效审计是国家审计未来的发展方向。刘家义审计长从国家治理的高度对国家审计的重新定位为绩效审计研究提供了新的视角,对绩效审计实践提出了新的要求,审计事业发展需要理论支撑,南京审计学院应该成为连接理论和实践的"桥梁",应该占领
[Abstract]:The "performance Audit Theory and practice Seminar", jointly sponsored by Nanjing Audit Institute and the Audit Department of Yunnan Province, was held in Tengchong, Yunnan Province, on March 24, 2013.Experts and scholars from the theoretical and practical circles have carried out in-depth discussions on the hot issues of performance audit.First, Professor Wang Jiaxin, party secretary of Nanjing Audit Institute, pointed out that performance audit is the future direction of national audit.Liu Jiayi's repositioning of state audit from the height of national governance provides a new perspective for the study of performance audit, and puts forward new requirements for the practice of performance audit. The development of auditing needs theoretical support.Nanjing Audit Institute should be a bridge between theory and practice, and should be occupied.
【作者单位】：南京审计学院国际审计学院;南京审计学院会计学院;
【基金】：江苏高校优势学科建设工程资助项目(PAPD)
【分类号】：F239.4

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