政府信息资源管理效益审计标准研究

Research on the Performance Auditing Standards of Government Information Resources Management

政府信息资源管理效益审计是指运用效益审计的理论和方法对政府信息资源管理活动所进行的一种专门性审计,而确立科学合理的标准体系则是其有效开展的基础。在定义政府信息资源管理效益审计标准内涵的基础上,分析政府信息资源管理效益审计标准的基本构成,进而构建政府信息资源管理效益审计的标准体系,以推动政府信息资源管理效益审计理论与实践活动的开展。

The government information resources management＇ s performance auditing refers to a specialized auditing action in the field of government information resources management, and the establishment of scientific and reasonable standard system is the basis of its effective implementation. In this paper, the authors start with expounding the main connotations of the standard of government information resources management＇ s performance auditing, then analyze the basis constitution of it and put forward their own standard system of government information resources management＇ s performance auditing, to enhance the development of government information resources management＇ s performance auditing theory and practice.