摘要
政府绩效审计是政府绩效评估的一种重要方式,是政府绩效评估体系的重要组成部分,是实现政府绩效评估目标的一种有效方法,深圳政府绩效审计制度建设及实践经验为完善我国审计监督制度提供了有益的启示;根据我国目前的审计环境对政府审计的新要求,需要进一步修改审计法,重构政府审计职责。
The government performance auditing, as an important mode of evaluating the performance of a government and an integral part of the system for evaluating it, is an effective measure to reach the target of the government performance evaluation. The Shenzhen government＇s institutional establishment and the practical experiences of the performance auditing has already provided a beneficial enlightenment. It is imperative to revise our auditing law in line with the new requirements that the current auditing surroundings in China set out for the government auditing in order to reconstruct a government auditing system for auditing responsibilities.
出处
《深圳大学学报（人文社会科学版）》
CSSCI
北大核心
2006年第5期29-33,共5页
Journal of Shenzhen University：Humanities & Social Sciences
关键词
深圳
政府绩效审计
政府绩效评估
government performance auditing
government performance evaluating
