我国专项资金效益审计的思路

A Study on the Performance Audit on Fund for Special Purposes

专项资金经济性、效率性和效果性的审计内容应由资金的使用审计前移到立项前的项目论证,延伸至项目完成后的经济效益、社会效益、环境效益评价。目前实现我国专项资金效益审计的途径主要包括:尽快建立和完善与效益审计相关的规范,正确选择效益审计的主题,构筑政府审计、社会审计、内部审计与专项资金及项目的管理部门相互协调的监督评价机制,最终使我国的效益审计步入正常轨道。

The audit concerning the economy efficiency and effect of the fund for special purposes should be shifted from the date on which the fund has been used to the date before the project has been demonstrated. The audit also should comprise the valuation of economic benefit, social benefit and environment benefit. The best ways are as follows： establishing and improving the standards related to the audit of benefit ; choosing the best theme of the audit ; building the monitor mechanism to coordinate the government audit, social audit, internal audit and audit of fund for special purposes.