performance audit

Chapter 2 analyses the theoretical foundation of government performance audit, and traces government performance audit to its source.

第二章分析政府绩效审计的理论依据，从而找到开展政府绩效审计的理论溯源。

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Iike the financial audit, the performance audit has its inherent risk, and the outside surroundings also deteriorate the risk.

与财务审计相类似，政府绩效审计本身具有内在风险，同时，外部环境会影响其风险程度。

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However, Environmental Performance Audit theory studies insufficiently, and already has a lot of defect and deficiency.

然而，我国对环境绩效审计理论研究还十分缺乏，已有研究也存在着许多缺陷和不足。

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As a new trend of government audit development, performance audit has been important part of government audit, and have been spread allover the world.

如今，绩效审计成为政府审计的重要组成部分，代表发展的新趋势，在世界各国得到大力推广。

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Analyzing Characteristic of County Government Performance Audit Objective

县（市）级政府绩效审计目标的特点分析

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But, there is a wide gap between China's governmental performance audit and some foreign counterparts.

但是, 与国外相比,我国政府绩效审计工作还存在相当大的差距.

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Reflections on the Performance Audit of Public Works Investment

关于公共工程投资绩效审计的思考

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The Status and Countermeasures of Financial Performance Audit under the Public Finance System

财政绩效审计的现状、问题与对策研究

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This paper concludes with some policy recommendations should be made to strengthen the establishment of ecological construction fund performance audit reports and audit results announcement and linked with the economic responsibility audit, improve local leading cadres economic responsibility audit.

本文最后提出了相应的政策建议，提出了应该加强建立生态建设资金绩效审计报告和审计结果公告和与经济责任审计挂钩，完善地方领导干部经济责任审计。

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National performance audit results announcement makes unobservable reality is difficult to measure specifically, and existing performance evaluation methods are inherently flawed and inadequate, resulting in the current theoretical and practical circles have not yet been accepted scientific evaluation.

国家审计结果公告绩效的不可观测性使在现实中很难具体衡量，而且现有的绩效评价方法存在固有的缺陷和不足，致使目前理论界和实务界都还没有公认的科学评价方法。

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Comparison and Analysis on Key Points of Overseas Performance Audit

国外绩效审计相关问题的比较与分析

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The Study on Quality of Third-Party Information and Risk Control in Performance Audit

效益审计中第三方信息质量及风险控制研究

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Living service center audit as an integral part of military life service center audit, how to adapt to the trend of development of performance audit, which will be a subject faced by military audit staff currently for a period of time.

作为军队审计组成部分的生活服务中心审计，如何顺应绩效审计的发展潮流，将是目前一段时期军队审计工作者面临的一项课题。

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Section V The introduction and comment of the performance audit to Fuzhou Changle Airport.

第五部分福州长乐机场绩效审计试点介绍及评析。

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Design of Evaluation Index System for Performance Audit in the Fixed Assets Investment Project

固定资产投资项目效益审计评价指标体系设计

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Government Performance Audit and Program Evaluation: Practical Characteristics and Its Integration

政府绩效审计与项目评估：实践特征及融合

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