摘要
国家审计在其发展历程中,与审计环境的互动协调下,已经具有明显的阶段性特征。本文从审计内容的角度对国家审计的发展阶段进行总结,认为应分为萌芽阶段、财务审计阶段、财务审计与绩效审计并行阶段和问责审计阶段。这种阶段性划分在受托责任确立的前提下,随着民主政治的进程和公共行政模式的演变而日益彰显,反映了国家审计发展的不同历程,并在新的历史时期可能演绎新的内容。
Until now, state audit already had the obvious gradual characteristic in its development historical perpetual flow, interacting with audit environment. This article carries on the summary from the audit content's angle to state audit's development phase, propose that it should be divided into the beginning stage, the financial audit stage, the financial audit and the performance audit parallel stage and the accountability audit stage. This gradual division under fiduciary duty establishment premise, along with democracy advancement and public administration pattern evolution, but shows day by day, had reflected the state audit development's different course, and possibly deducts the new content in the new historical period.
出处
《财会通讯（下）》
2009年第6期95-98,共4页
Communication of Finance and Accounting
关键词
国家审计
财务审计
绩效审计
问责审计
State audit Financial audit Performance audit Accountability audit
作者简介
廖洪（1944-）．男，湖南永州人，武汉大学经济与管理学院教授、博士生导师
王素梅（1973-），女，江苏南通人，武汉大学经济与管理学院博士研究生
