摘要
本文首先探讨在绩效审计中开展效率性评价的意义,继而分析审查和评价效率性的难点问题,并结合各国实践,尝试构建效率性评价指标体系。
This paper first explores the significance of efficiency assessment in performance audit, and then analyses the difficulties in such an assessment and finally puts forward some insights into constituting a set of indicators for assessing efficiency of government program and operation with reference to the practice of some other countries in this regard.
出处
《审计与经济研究》
CSSCI
北大核心
2008年第5期29-32,共4页
Journal of Audit & Economics
基金
江苏省教育厅高校哲学社会科学研究项目(05SJD630001)
江苏省社科基金项目(07EYB054)
关键词
绩效审计
效率性
评价标准
government performance audit
efficiency
four-element assessment criteria
construction mode
