| 风险导向审计在公共工程绩效审计中的应用 |
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| 引用本文： | 陈思.风险导向审计在公共工程绩效审计中的应用[J].江苏经贸职业技术学院学报,2012(5):24-25,29. |
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| 作者姓名： | 陈思 |
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| 作者单位： | 江苏省人民医院财务处,江苏南京,210029 |
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| 摘 要： | 近年来,我国投入大量资金建设社会公共工程,以期保证国计民生和提高人民群众生活水平。加强对公共工程的绩效审计是加强公共事业监督的重要举措。尝试从公共工程的特点出发,阐述将现代风险导向审计方法引入公共工程绩效审计的思路。
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| 关 键 词： | 风险导向审计 公共工程 绩效审计 |
On the Application of Risk-oriented Audit in the Performance Audit |
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| Authors: | CHEN Si |
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| Institution: | CHEN Si(Finance Department,Jiangsu People’s Hospital,Nanjing 210029,Jiangsu,China) |
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| Abstract: | In recent years,for improving the living standards and the national economy,governments have put large amounts of funds into the construction of public works.Strengthing performance auditing is the important measure to improve the public works supervision.This paper proposes the characteristic of public works,explains how to use risk-oriented audit approach in performance auditing. |
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| Keywords: | risk-oriented audit approach social public works performance auditing |
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