【摘要】：加入世界貿(mào)易組織以來(lái),中國(guó)政府一直重視于履行自己的各項(xiàng)承諾,轉(zhuǎn)變政府職能是建立新經(jīng)濟(jì)秩序的關(guān)鍵,開(kāi)展政府績(jī)效審計(jì)是我國(guó)新時(shí)期實(shí)現(xiàn)政府職能轉(zhuǎn)變,提高執(zhí)政效率與公正性的保證。香港的政府審計(jì)模式是建立在較完善的政府管理體系基礎(chǔ)上的,對(duì)我國(guó)現(xiàn)階段的改革具有較大的借鑒意義,而作為我國(guó)大陸最早開(kāi)放的特區(qū)深圳,其政府審計(jì)模式改革進(jìn)行得最早且對(duì)全國(guó)的改革具有示范作用。本文通過(guò)香港衡工量值審計(jì)與深圳政府績(jī)效審計(jì)比較,從審計(jì)體制和審計(jì)程序與方法兩方面著重分析了深圳政府績(jī)效審計(jì)的經(jīng)驗(yàn)與不足,以期為我國(guó)政府績(jī)效審計(jì)的發(fā)展提供借鑒。
[Abstract]:Since China's entry into the World Trade Organization, the Chinese government has always attached importance to fulfilling its commitments, and transforming government functions is the key to the establishment of a new economic order. To carry out government performance auditing is to realize the transformation of government functions in the new period of our country. To improve the efficiency and fairness of governance. Hong Kong's government audit model is based on a more perfect government management system, which has great significance for reference in the current reform of our country. As the earliest special economic zone opened to the outside world in the mainland of China, Shenzhen, Its government audit mode reform is the earliest and has the demonstration function to the national reform. Through the comparison between Hong Kong value for money audit and Shenzhen government performance audit, this paper analyzes the experience and deficiency of Shenzhen government performance audit from two aspects: audit system, audit procedure and method. In order to provide reference for the development of our government performance audit.
【作者單位】：
【分類(lèi)號(hào)】：F239.22

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6 呂s，

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