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dc.contributor.author刘秋明
dc.date.accessioned2017-11-14T01:05:55Z
dc.date.available2017-11-14T01:05:55Z
dc.date.issued2007-01-28
dc.identifier.citation审计研究,2007,(01):17-21,87
dc.identifier.issn1002-4239
dc.identifier.otherSJYZ200701003
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/138406
dc.description.abstract二十世纪八十年代以来,政府绩效审计研究日益得到西方学者的关注和重视。本文运用文献检索、档案研究和内容分析等方法,从政府绩效审计比较研究、整体制度安排下的政府绩效审计以及政府绩效审计的角色和地位等三个方面,对国际政府绩效审计研究进行了综述,并指出当前政府绩效审计中存在的问题。
dc.description.abstractWestern scholars have paid more and more attentions to the government performance auditing since 1980s.Using approach of literature retrieval,archives study and content analysis,this paper gives a literature review on the study of international government performance auditing from angles of comparative study,under overall institution arrangement and roles and functions.This paper also points out the problems in the government performance auditing.
dc.language.isozh_CN
dc.subject政府绩效审计
dc.subject比较研究
dc.subject制度安排
dc.subject角色地位
dc.subjectgovernment performance auditing,comparative study,institution arrangement,roles and functions
dc.title国际政府绩效审计研究:一个文献综述
dc.title.alternativeThe Study on International Government Performance Auditing:A Literature Review
dc.typeArticle


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