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。Western 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
