政策绩效审计目标：效果性、环境性及公平性

Policy Performance Audit Objectives: Effectiveness, Environment, and Equity

最高审计机关国际组织(INTOSAI)将绩效审计的对象定义为"政策"、"项目"、"组织"和"管理"。文章以政策为对象的绩效审计,称为政策绩效审计。审查和评价政策资源的运用是否实现了既定政策目标的效果,是政策绩效审计的效果性目标。政策绩效审计的环境性和公平性目标,是检查和评价政策资源的运用是否满足保护环境和促进公平的公共需求。政策绩效审计的环境性和公平性目标,统一于效果性目标。

International Organization of Supreme Audit Institutions （INTOSAI） defines the subjects of performance audit as ＂policy＂, ＂program＂, ＂organization＂ and ＂management＂. In this paper, performance audit which regards ＂policy＂ as its subject, is denominated to ＂policy performance audit＂. Effectiveness objective of policy performance audit is to inspect and evaluate whether the use of policy resources has achieved the effectiveness of the fixed policy＇s objectives. The environment objective and equity objective of policy performance audit are to inspect and evaluate whether the use of policy resources has met the public demands of protecting environment and upholding equity. By different routes, environment objective and equity objective of policy performance audit, reaches the same goal ＂effectiveness objective＂.