Government auditing system has been studied from the point of new public management concept , and government performance auditing thoughts based on new public management theory are put forward . . introduction government reforming is a continuous process 从新公共管理理念的角度对政府审计机制进行考察,提出了基于新公共管理理论上的政府绩效审计的构思,不仅对现行政府绩效审计策略提出新的思考,也为政府绩效审计思维方法的变革提供了理论依据和思考路径。
Great changes have taken place in the scope of government auditing since 1940s . performance auditing has become the center of government auditing , and fiscal auditing is also emphasized . applying performance auditing or not is used to measure the efficiency of government auditing 20世纪40年代以后，政府审计的范围发生了很大变化，政府审计开始进入以政府绩效审计为中心、政府绩效审计与财务审计并存的现代审计发展阶段，能否不失时机地选择并接受政府绩效审计成为衡量一国政府审计是否具有活力的标志之一。
As the national public expenditure has been raised increasingly and the conflict between economic resources and demand has been severe day after day , people more and more concerned about how the economy , efficiency and effectiveness of the government administrative operations and put more and more pressure on the government . on these conditions , performance audit stood on the historical stage of the government audit step by step 随着国家公共开支的大幅度增长，经济资源与需求矛盾的日益尖锐，政府运作的节约、效率、效果如何，更为大众所关注，对政府的压力也越来越大，在这样的环境中，绩效审计逐渐登上了政府审计的历史舞台。
Chapter one : talks mainly about the reasons of research on appraise standard for managerial auditing ( psma ) 。 ( 1 ) brief review of managerial auditing ( ma ) : managerial auditing with history of 70 years ; four support forces for advancing the development of managerial auditing : managerial professional internal 、 governmental and cpa ; before 1960 ’ s , the preliminary stage with characteristic of non ? standard and non ? regulation ; after 1960 ’ s , the second stage : progress and perfect with characteristic of standard and regulation . overall , it is still on lower lever 本章的主要内容如下: ( 1 )管理审计历史的简要回顾:管理审计的历史已有70多年;推动管理审计发展的四支力量是管理职业界、内部审计界、政府审计界和民间审计界; 20世纪60年代以前,是管理审计的起步和探索阶段,管理审计总体上处于不规范和无准则状态; 20世纪60年代之后,管理审计进入发展和完善阶段,朝着标准化、准则化和规范化的方向发展,但总体上还处于较低的发展水平。
