So the research of internal environmental performance auditing has been theoretical and practical. 因此,目前进行企业内部环境绩效审计的研究具有一定的理论和现实意义。
Methods System Establishment of Enterprise Performance Auditing Within the Direction of Value Chain 价值链导向下的企业效益审计方法体系构建
It concludes that contents of the audit for fixed assets investment will be improved, methods will be utilized comprehensively and across, as well as targets will be directed to the transition of the performance auditing. 审计方法将综合、交叉使用:审计目标和内容将向绩效审计的方向过渡;
Comparision and Research on the Environment of Chinese, American, and French Government Performance Auditing 中、美、法政府绩效审计环境比较研究
And finally makes a study of the principles and technical feasibility of strategic performance auditing to develop a new idea in this regard. 从山东实际出发,从节水、治污、生态保护等方面论述了其战略综合效益之所在,并探讨了实现这些战略综合效益的思路。
This paper mainly focused on discussing the theory feasibility and main thinking of using risk-oriented audit mode in Public financial performance auditing. 本文着力探讨了在公共财政绩效审计中引入风险导向审计模式的理论可行性,以及在实践中运用风险导向审计模式的基本思路。
The Studying of Using Risk-oriented Audit Mode in Public Financial Performance Auditing 风险导向审计模式下公共财政绩效审计思路探讨
Research on Performance Auditing Evaluation on Fiscal Expenditure of Institution of Higher Education 高等学校财政支出绩效审计评价问题研究
The performance auditing evaluation of public project investment is a synthetic process. 公共工程投资绩效的审计评价是一个多因素综合的过程。
Study on Performance Auditing of Our Government 我国开展政府绩效审计研究
Third part: Design on appraised index system of government performance auditing-Green GDP system. 第三部分:政府绩效审计的绿色GDP评价指标设计。
This article analyzes the efficient approaches for performance auditing of project investment from the whole constructing course. 从项目建设全过程角度探讨分析投资绩效内部审计、评估的有效途径。
This paper is to enlighten the development of the performance auditing theory and the practice, and to discusses the fundamental theory and the risk of it. 本文对政府绩效审计的理论基础,以及对政府绩效审计开展过程中所可能出现的风险进行了探讨和分析,以期对我国政府绩效审计理论的发展及有效开展政府绩效审计工作有所启示。
Publicizing initial success of government performance auditing to gain support from both government and society; 三是宣传政府绩效审计成效,争取政府和社会的大力支持;
Emerging and developing of government performance auditing are the results of audit environment variation. 政府绩效审计的产生、发展是审计环境发生变化的结果。
Finally, it analyses the necessity and feasibility on the government performance auditing. 在此基础上,分析了我国开展政府绩效审计的必要性和可行性。
China "auditing storm" exposed the efficiency problem of the government funds and its usage, for this, our government audit should change direction to performance auditing. 我国的审计风暴暴露了政府资金使用效率问题,为此,我国的政府审计应转向绩效审计。
Secondly, the existing problems in performance auditing theoretical basis of our army and government were summarized. 其次,对我国军队和政府绩效审计的理论基础及存在问题进行了概述。
Army performance auditing research is not only a front task in army audit but also a difficult one. 军队绩效审计研究是军队审计的一个前沿课题,也是一个难点课题。
Hope this research could have done to perfect our country government performance auditing a little bit contribution. 希望本文所做研究能够对完善我国政府绩效审计作出一点贡献。
But in our country, theory and practice of internal environmental performance auditing have still in the preliminary stage. 而在我国,无论理论上还是实践上,都处于探索阶段。
Recently, the process of performance auditing has been pushed even further by National Audit Office. 近几年来,国家审计署加快了推进绩效审计的步伐。
INTOSAI divides the performance auditing as policy, project, organization and management according to object. 最高审计机关国际组织(INTOSAI)将绩效审计对象划分为政策、项目、组织和管理。
I wiss that this text would have some promotion effects and reference function on our Governmental Performance Auditing research. 本文对于我国开展政府绩效审计提供了一定的理论与实践借鉴。希望能对该领域的研究及实践具有一定促进作用。
To some extent, it restricts the practice of Performance Auditing in Government and influenced the quality of it in China. 这在一定程度上制约了我国政府绩效审计实践,影响了我国政府审计质量。
In this sense, government performance auditing methods system includes two kinds: general methods and techniques. 政府绩效审计方法的体系包括一般方法和技术方法。
In recent years, our government audit offices began to pay attention to performance auditing. 近年来,我国政府审计机关也开始重视绩效审计。
Government performance auditing is an effective measure to promote administrative efficiency as well as improve administrative ability. 政府绩效审计是促进政府行政效能建设和提高政府执政能力的有效举措。
This paper adopts many research methods, such as comparative study, document study, cases study, discussing, etc. in the process of comparative research on theory and method of performance auditing and analyzes cases related. 本论文在对绩效审计的理论、方法进行比较研究的过程中,采用比较研究、文献研究、案例分析、座谈讨论等研究方法,对相关绩效审计案例进行实例分析。
We have not established a systematic and complete Performance Auditing theory system and the research achievement is not perfect. 直到目前,我国尚未建立起系统、完整的政府绩效审计理论体系,理论研究成果不完善。