摘要
本文从财政专项资金项目的申报立项、资金流向、管理活动、制度运作、资金使用、效益产出等方面的审计探讨了财政专项资金效益审计的重点内容与方法,提出了开展财政专项资金效益审计的一些新思路。
The performance audit emphasizes on developing direction for national audit agency in the audit work. This paper analyses performance audit emphases and methods of the financial fund for special purposes concerning declaration, puts projects under authorized plans, currency flow direction, management, rules operation, fund use, and performance products etc. Final- ly, the paper raises some thinking about the performance audit for the financial fund for special purposes.
出处
《审计与经济研究》
北大核心
2006年第1期31-33,共3页
Journal of Audit & Economics
关键词
财政专项资金
效益审计
重点内容
方法
financial fund for special purposes
performance auditing
audit content emphases
audit methods
