公共资金绩效审计项目的选择与确定  

Selecting and Deciding the Public Funds Performance Audit Items

作　　者：鲍国明[1] 孙亚男[1] 

机构地区：[1]中华人民共和国审计署行政事业审计司,北京100830

出　　处：《审计与经济研究》2006年第2期3-7,共5页Journal of Audit & Economics

摘　　要：审计机关在选择和确定绩效审计项目时,必须遵循增值性、重要性和可行性等原则。公共资金绩效审计项目的选择与确定一般应包括建立绩效审计项目库、收集备选项目的相关信息、综合各因素进行量化分析、征求意见和反馈、可行性分析和正式立项等五个步骤。在公共资金绩效审计项目初步选定后,对项目进行成本效益可行性分析,是决定绩效审计项目可否最终确定的不可缺少的关键性环节。When the government audit institutions select and decide the performance audit topics, they must follow the principles of gain, priority, and feasibility. The process includes five steps ： establishing a storage of standby items, collecting the information of these standby topics, synthesizing all the factors to analyses by quantum of proof, soliciting for and feeding back opinions, making feasibility analyses, and establishing the audit item in due form. After the primary decision for the public funds performance audit items, the cost-benefit analysis for the feasibility of the audit item is an essential step which will decide whether the audit item can be selected or not in the ultimate.

关 键 词：公共资金绩效审计 项目 选择 确定 

分 类 号：F239.22[经济管理—会计学]