我国政府绩效审计发展的瓶颈及对策研究
发布时间:2018-10-22 19:22
【摘要】:绩效审计作为政府审计已成为当今世界审计的主流。但我国政府绩效审计的起步较晚,发展也相对缓慢。制约我国政府绩效审计发展的因素是复杂的,本文分析其中的瓶颈性因素,并进而提出相应的对策。
[Abstract]:As a government audit, performance audit has become the mainstream of the world audit. However, the performance audit of our government started relatively late, and the development is relatively slow. The factors restricting the development of government performance audit are complex. This paper analyzes the bottleneck factors and puts forward corresponding countermeasures.
【作者单位】: 中国石油大学(华东)经济管理学院;胜利油田鲁明油气勘探开发有限公司;
【分类号】:F239.4
[Abstract]:As a government audit, performance audit has become the mainstream of the world audit. However, the performance audit of our government started relatively late, and the development is relatively slow. The factors restricting the development of government performance audit are complex. This paper analyzes the bottleneck factors and puts forward corresponding countermeasures.
【作者单位】: 中国石油大学(华东)经济管理学院;胜利油田鲁明油气勘探开发有限公司;
【分类号】:F239.4
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