国外绩效审计相关问题的比较与分析

绩效审计是当前国际审计的主流，开展绩效审计是我国审计走向现代化的重要一步，学习借鉴国外绩效审计的理论和方法，对我国开展绩效审计具有重要意义。美国、加拿大、英国、瑞典这四个国家在政府绩效审计领域内无论在理论上还是在实践上均处于世界领先水平，本文比较和分析四国关于绩效审计的含义、方法、标准等重要问题，以期对发展我国绩效审计产生积极影响。

Comparison and Analysis on Key Points of Overseas Performance Audit

Nowadays, performance audit has been the main stream in the area of international audit. It is the most important step to develop performance audit in China, which is helpful to modernize Chinese audit. At the same time, it is significant to learn advanced theories and methods from western countries. In the field of performance audit, the USA, Canada, the UK and Sweden is superior to other countries in the world not only in theory but also in practice. Therefore, in this article, we compare and analyze some key points of performance audit in the four countries such as implications, methods and standards, which is expected to have positive effect to the development of performance audit in China.