建立我国绩效审计评价标准的研究  

On Establishing the Evaluation Standard of China's Performance Audit

作　　者：李四能[1] 

机构地区：[1]福建江夏学院,福建福州350002

出　　处：《福建行政学院学报》2010年第4期97-103,共7页Journal of Fujian Administration Institute

摘　　要：科学合理的绩效审计评价标准,对于客观公正地评价被审对象的履责绩效至关重要。由于目前缺乏权威性和公认性的评价规范,导致绩效评价不全面,直接影响了绩效审计的质量和审计结论的可信度。结合我国现阶段绩效审计工作的具体情况,参考国外的绩效审计标准,采用综合方法探索分类确定评价标准,建立一套完整的、可操作性的绩效审计评价指标体系对绩效审计评价的改进和完善具有重要的现实意义。The evaluation standard of scientific and rational performance audit is vital to objectively and impartially evaluate the performance of objects. Due to the lack of authoritative and recognized evaluation standards, the evaluation of performance is not comprehensive and directly affects the quality of performance audit and the credibility of audit findings. Combining with China＇s present concrete situation in performance audit work, referring to the foreign performance audit standards, the paper took integrated approach to search the evaluation standard of classified determination to establish a comprehensive, practical performance audit index system which has important practical significance for improving and perfecting the evaluation of performance audit.

关 键 词：绩效审计 评价标准 指标体系 

分 类 号：F239.22[经济管理—会计学]