摘要
本文以审计署开展的某农业发展项目的绩效审计为例,总结了绩效审计目标选择和实现中应注意的事项与容易产生的误区,认为绩效审计目标选择的宗旨是确定最大梗阻纠正率的问题,提出了审计人员在绩效审计中应从战略角度出发,以效率性目标为主线,用管理思维收集数据等建议。
The article attempts to sum up attention and mistake in actual of aim selection of performance audit with the example of an agriculture development project' s performance audit. It arrives at a conclusion that the choice of main aim in performance audit is the question that objective exist and produce the best correct rate. It suggests that audit servant should be mainly depends on effective aim, collect data by management mind. This can be a useful complementarity to matters of performance audit.
出处
《审计研究》
CSSCI
北大核心
2008年第1期6-10,共5页
Auditing Research
关键词
绩效审计
效率
目标选择与实现
performance audit, efficiency, selection and achievement of objective