结果为导向的效益审计模式探讨

Research on the Results-based Mode of Performance Auditing

本文认为,结果导向的审计模式是效益审计的主导模式。在这一模式下,效益审计主要是对政府管理或运营的结果进行审计,就是说,效益审计的主要内容是政策效果(effect),即政府活动(公共政策实施)给社会带来和造成的一系列实际影响(impact)。对政策效果进行检查和评价,运用的基本方法是前后对比法。这一方法是进行效果审计与评估的基本思维框架。

This article is concerned with the results--based mode of performance auditing. The main assumptions are that results--based mode is a dominant mode of performance auditing, and the main task of performance auditing in the mode is the assessment of the overall effectiveness of what governments do, or the consequences of public policy. In order to review the effectiveness, the methods of before versus after comparison and cost -- benefit analysis usually need to be employed. They are two basic tools of performance auditing in results--based mode.