摘要
本文依据经济性、效率性和效果性的评价要求,确定公共资金效益审计评价标准的原则,探讨公共资金效益审计的总体评价标准及行政、事业单位和公共项目、专项资金效益审计的具体评价指标。
In accordance with the requirements for economical, efficient and effective evaluation, this paper first defines the principles for public fund performance audit and its evaluation standards, and then discusses the universal evaluating standards and the specific evaluating indicators for fund performance audit of administrative units and government - sponsored institutions and public projects and special - purposes
出处
《审计与经济研究》
北大核心
2006年第2期8-11,共4页
Journal of Audit & Economics
关键词
公共资金
效益审计
评价标准
评价指标
public fund
performance audit
evaluation standards
evaluating indicators
