摘要
政府审计是由政府审计机关代表政府依法进行的审计。本文通过对我国政府审计的主要内容的介绍,分析了我国政府审计的现状,提出了我国行政型政府审计体制存在独立性较差等问题,并结合国外政府审计的特点以及我国的具体国情,对我国政府审计的发展趋势做了展望。
Government audit is executed by audit institute of government. This article gives a description of the content of government audit in China, and analyses the problems such as the independence that exist in the system of government auditing. Compared and contrasted with characteristics of government audit abroad, this paper predicts the reform approaches of it.
出处
《价值工程》
2006年第9期132-135,共4页
Value Engineering
关键词
政府审计
政府审计体制
独立性
绩效审计
government audit
government audit system
independence
performance audit
