介绍了政府绩效理论框架构建原则;分析了政府绩效审计环境和审计假设;界定了政府绩效审计的目标界定;对政府绩效审计的功能进行了设定;从政府绩效审计的主体、客体、内容、准则、评价标准、程序和方法等方面进行了政府绩效审计要素的设计。
The paper introduces the basic principles for constructing a theoretical framework of government performance audit, analyzes audit environment and audit assumptions of government performance audit, de- fines the target of auditing government performance, establishes the functions of government performance audit and conducts a design of the elements involving government performance audit from such aspects as subject, object, content, guidelines, evaluation criteria, procedures and methods, etc.