摘要
绩效审计与财务审计相比,其最大的特点就是多元化,绩效审计的目标多元化、范围多元化、方法多元化、程序多元化、报告方式多元化。我国正处于社会主义市场经济的探索阶段,正需要绩效审计发挥其多元化的特点,构建中国特色绩效审计的多元化模式,为国家的宏观经济决策提供全方位的评价结果,实现对整个社会经济全面化的促进功效。
Comparing with financial audit, the ultimate characteristic is its multidimensionality. Performance audit has multidimensional objectives, multidimensional extension, multidimensional methods, multidimensional procedures, and multidimensional reporting system. During the exploring stage of socialist market economy, the multidimensional characteristics are required. To constructing multidimensional mode of performance audit with Chinese characteristics is the requirement to provide comprehensive evaluating results for governmental macro-- economic decisions in order to realize improvements of the overall socioeconomics.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2008年第1期88-92,共5页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
中国特色
绩效审计
多元化
模式
Chinese Characteristics
Performance Audit
Multidimensional
Mode
