摘要
中国政府绩效审计实践应用中的困惑及其与理想目标的背离,引发了对中国政府绩效审计应用乏力的深层诱因与困惑所在的反思。针对中国现行审计管理体制下政府绩效审计的独立性、权力制衡等关键问题进行了着力分析,以期为中国政府审计管理体制的未来良性变革与发展提供借鉴。
Because of the deviation from practice puzzle and ideal object of government efficacy audit, it initiates the ponder on deep reason and puzzled location of effectiveness drawback. Due to the phenomenon, in order to furnish experience for future fine transformation of government auditing regulatory system, this essay discusses the key problem such as independence and authority restriction to government efficacy audit of current auditing regulatory system of China.
出处
《经济研究导刊》
2010年第9期51-53,共3页
Economic Research Guide
关键词
政府绩效
审计
建设性
功能
弱化
government efficacy
audit
construction
function
weakness
