浅析政府投资项目绩效审计评价的指标和标准

Analysis on the Index and Standards of State Investment Projects Performance Auditing

政府投资项目绩效审计评价的依据是具有权威性、公信力、可比性的投资绩效指标和标准。当前我国政府投资绩效的指标体系不统一、不健全,绩效标准存在一定空白。审计机关开展绩效审计,必须对绩效指标进行适当选用,对绩效标准问题谨慎处理。

Authority, credible, comparable performance index and standards are foundations of performance audit evaluation on state investment projects. Currently, the index system of performance is non-unity and unsound with lack of standards. For the development of performance audit, the auditing offices should properly select performance indicators and carefully handle the questions of standards.