摘要
中国绩效审计的蓬勃发展需要系统的绩效审计方法体系作支撑。本文结合中国近10年来的绩效审计理论成果和实践经验,理清了中国特色绩效审计的概念和主要内容,提炼出中国特色绩效审计的四个基本特征,提出应当建立"以目标为导向"的中国特色绩效审计方法体系总模式。本文认为现阶段中国绩效审计的实施方法和评价方法具有显著特点,应当以指导实践为原则,系统地构建出中国特色绩效审计方法体系。在构建实施方法体系时,要从宏观和微观两个层面确定绩效子目标进而实施审计;在构建绩效评价方法体系时,应当正视大部分项目并没有合适的评价指标体系的事实,以子目标的实现程度为基础开展绩效评价。
The wildly development of performance audit needs the support of a scientific method system. Based on the theoretical results and practical experience of the performance audit within the past 10 years in China, this paper clarified the concept, main contents of performance audit with Chinese characteristics, summarized its four basic features, and put forward that Goal-directed＂ method system should be adopted for the performance audit of China. We hold that there are significant differences on the methods of conduction and evaluation between China and other countries. Therefore,we should setup the method system of performance audit with Chinese characteristics systematicly on the principle of guiding practice. During the conduction of audit, we should respectively choose sub goals on both macro and micro levels. During the evaluation of audit, we should give the whole evaluation on the basis of effect evaluation of the sub goals.
出处
《审计研究》
CSSCI
北大核心
2013年第4期49-56,共8页
Auditing Research
关键词
绩效审计
审计方法
方法体系
目标导向
performance audit, audit method, method system, goal-directed
