浅析3E审计  

Preliminary Analysis of the 3E Audit

作　　者：白鸽[1] 

机构地区：[1]山西经济管理干部学院,山西太原030024

出　　处：《山西经济管理干部学院学报》2012年第1期61-63,共3页Journal of Shanxi Institute of Economic Management

摘　　要：随着政府绩效审计越来越受到社会公众的重视,如何有效评价政府绩效日益成为理论界普遍研究的重大问题,而如何设计政府绩效审计评价指标就成为解决这一问题的关键所在。在对传统评价指标改进的基础上,美国最先使用3E审计评价指标,这一指标得到世界各国的普遍采用。本文在对3E审计详细阐述的基础上,进一步提出了3E审计的局限性,以期对3E审计的进一步完善和拓展加以引导。With the government＇s performance auditing having been more and more attention of the public,how to effectively evaluate the government performance has increasingly become a major problem in general research of theory,and how to design evaluation index on the government performance audit will become the key problem.Based on the traditional evaluation index improvement,the 3E audit is first to use by the United States,and gets the world-wide.This article further puts forward the 3E audit limitations on the basis of detailed elaboration of the 3E audit,so as to further perfect the 3E audit.

关 键 词：3E审计 经济性审计 效率性审计 效果性审计 局限性 

分 类 号：F239.44[经济管理—会计学]