中外绩效审计准则比较及启示

摘要

鉴于国际准则发展趋势，我国亟须制订国家层面的绩效审计准则，为此，本文以青岛绩效审计指南为样本，与国外先进国家绩效审计准则比较，找出中外绩效审计准则在结构、内容等方面存在的异同点，并从中外政治、经济、社会与技术水平差异以及准则本身所具有的不完全合约属性等方面作出解释。最后，我国在制订国家层面的绩效审计准则时，应以与国际绩效审计准则实质趋同为要旨，对中外准则差异可采用“拿来”、剔除、保留中国特色等方式进行处理，在此基础上，提出了我国绩效审计准则的理论框架。%In the light of the trend of international standards, it is urgent for our country to work out the state performance auditing standards. As a sample, the Performance Auditing Guides of Qingdao is compared with the performance auditing standards of other advanced countries. The article finds out the similarities and differences in standard structures and contents, and tries to explain the differences in politics, economy, society, technology, and incomplete contract attributes of the standards. Therefore, when designing our national performance auditing standards, we should focus on the convergence of the international standards, adopt selectively the differences and maintain some Chinese characteristics. Finally, the article proposes a theoretical framework of our performance auditing standards.