| 政府绩效审计方法论析 |
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| 引用本文： | 施青军. 政府绩效审计方法论析[J]. 中国行政管理, 2008, 0(2) |
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| 作者姓名： | 施青军 |
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| 作者单位： | 中央财经大学政府管理学院 北京100081 |
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| 摘 要： | 本文认为政府绩效审计方法主要包括两大类:一为绩效审计方法模式(即绩效审计模式),二为绩效审计具体方法。前者是指进行绩效审计的总思路,它揭示绩效审计的主要方向、重点和大的审计范围,体现的是绩效审计的战略或全局思维。后者则是指进行绩效审计具体项目所采用的审计方法或步骤,体现的是绩效审计的局部思维和具体审计策略,主要包括绩效审计证据的收集方法和分析方法。
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| 关 键 词： | 政府绩效审计 绩效审计模式 绩效审计具体方法 |
On Approach to Governmental Performance Auditing |
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| Shi Qingjun Shi Qingjun,Doctor of Economics,Vice Professor,School of Government,The Central University of Finance and Economics,Beijing .. On Approach to Governmental Performance Auditing[J]. Chinese Public Administration, 2008, 0(2) |
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| Authors: | Shi Qingjun Shi Qingjun Doctor of Economics Vice Professor School of Government The Central University of Finance Economics Beijing . |
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| Affiliation: | Shi Qingjun Shi Qingjun,Doctor of Economics,Vice Professor,School of Government,The Central University of Finance and Economics,Beijing 100081. |
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| Abstract: | This article is mainly concerned with basic methods of government performance auditing,including mode of performance auditing and specific approach to performance auditing.The mode of performance auditing presents strategic thinking of performance auditing,which mainly include six modes:results-oriented audit mode,control system-oriented audit mode,"3E"-oriented audit mode,questions-oriented audit mode,accountability-oriented audit mode,and cost-benefit-oriented audit mode.The specific approaches mainly present specific tools and ways of performance auditing,including mainly methods of audit investigation and audit analysis. |
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| Keywords: | government performance auditing mode of performance audit methods of performance auditing |
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