对政府投资项目进行效益审计初探

A Primary Study of the Audit for Governmental Investment In Efficiency

效益审计是我国今后审计工作发展的一个必然趋势,对政府投资项目进行效益审计的探索又有其特殊的意义。本文通过结合作者在工作中的体会,总结出我们对政府投资项目进行效益审计尝试的几点规律,这将会对我们在今后开展政府投资项目的效益审计具有指导意义。

The efficient audit is a trend for our country audit. The attempt to audit for governmental investment in efficiency has a particular significance. This paper will introduce a bit of ideas about the efficient audit, combining the authors' experience. That will have a instructing meaning to our audit for governmental investment in efficiency in the future.