绩效审计中效率性评价体系构建思路  

Efficiency Assessment in Government Performance Audit

作　　者：剧杰[1] 

机构地区：[1]南京审计学院国际审计学院,江苏南京211815

出　　处：《审计与经济研究》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)

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.

关 键 词：绩效审计 效率性 评价标准 

分 类 号：F239.43[经济管理—会计学]