In order to do so , it ’ s necessary to supervise and improve the situation of using public resources by government , and government performance auditing is becoming more and more important in proportion 为此,需要对政府运用公共资源的情况进行监督和改进,从而使得绩效审计在政府审计中所占的比重越来越大。
Scholars in china have studied the models of the government auditing supervision for a long time for perfecting the government auditing supervision of china , but they didn ’ t reach a consensus once and for all 为完善我国的政府审计监督,我国学者对政府审计模式进行了长期研究,但尚未取得根本一致的结论。
In this part , the author introduces the basic knowledge of green government audits , discusses the characteristics of green government audits and puts forward the framework of green government audits 在该部分中首先介绍了有关环境审计的一些基本知识，然后对绿色政府审计的特点进行了讨论，提出了绿色政府审计的框架。
Additionally , the paper has some distinguishable features : after analyzing the green government of some countries , the author provides a new framework of green government and green government audits 2 、提出了包括绿色政府环境管理体系审计、绿色政府环境职责审计、政府绿色购买审计、绿色政府环境绩效审计和绿色政府政策审计等内容的绿色政府审计具体框架。
The core of the government auditing supervision is to control the government ’ s power from the supervising angle . and the government is also a complex system that should tighten the management and controlling to each acting chain 政府审计监督的核心就是从监督的角度对政府权力进行约束,同时政府也是一个复杂的系统,对其内部的每一个代理链条都有必要加强控制管理。
In a word , the government auditing supervision mainly means that auditing organs audit the government and its various departments for the authenticity , legitimacy and efficiency to use the public funds . it shoulders the auditing responsibility for the whole people ’ s property 简言之,政府审计监督主要是指审计机关对政府及其各部门公共资金运用的真实、合法及有效性进行审计,担负的是对全民财产的审计责任。
Because of some limitation on the acquisition of the data for empirical research , the unity of the research issues and the length of the dissertation , the practical issues involved in the research mainly focus on independent auditing , while government auditing and internal auditing are not concerned 考虑到实证研究数据的可获得性、研究问题的统一性以及论文篇幅,研究中涉及的实务问题主要以独立审计为主,政府审计与内部审计暂未涉及。
The government auditing supervision is to control the whole income and expenses of the government to make the government ’ s behavior that conducts financial transactions for the people can conform to the standard , be efficient and honest . in the mean time , it is a complex and comprehensive supervising system 政府审计监督就是对整个政府收支活动进行约束,使得受众人之托的政府为众人理财的行为规范、高效、廉洁,它是一个复杂全面的监督体系。
This paper begins with the analysis of the government function under the conditions of the market economy and elaborates on the strategic positioning of the three - level government auditing system , and on that basis establishes a theoretical framework of the government auditing during the transition period 本文以市场经济下政府职能为分析的出发点，阐述了我国转型社会政府审计三层次战略定位，从而构建了一个转型社会政府审计战略定位的理论框架。
Although our government audit has made great development , as a comprehensive economic supervise on high levels , our government audit still has great difference with the developed countries . it is mostly represented at the relative lagging on the government performance audit 然而，我国的政府审计虽然取得了很大的发展，但是，作为一种高层次的、综合性的经济监督，我国的政府审计与发达国家之间还有很大的差距，主要体现在我国政府绩效审计相对落后。
