论绩效审计

On Performance Audit

绩效审计与效益审计虽然有着紧密的联系,但是它们毕竟是两个不同的审计范畴,其主要区别在于审计的客体指向审计的内容、目的、作用和职能的表现等四个方面,因此绩效审计的范畴相对于效益审计范畴具有更深层的内涵。绩效审计中"绩"的评价核心是建立一套科学的评价指标体系。对于经济运行单位而言,这套评价指标体系主要包括四类:一是任期资产保值增值指标,二是任期财务情况指标,三是任期偿债能力指标,四是任期市场环境适应指标。绩效审计中"效"的评价核心同样需要建立一套科学的评价指标体系。对于经济运行单位而言,这套评价指标体系主要包括经济效益、生态效益和社会效益三类指标。

Performance audit and benefit audit are different in category though they are tight relationship with each other.The difference between them lies in audit object, audit aim, audit effect and audit function.And the connotation of performance audit category is more deeper than that of benefit audit.The core of performance audit is to build a scientific evaluation index system.Such evaluation index system includes four aspect which they are value-maintaining and value-adding index in tenure, financial index in tenure, repayment ability index in tenure and market environmental adaptation index in tenure.Another core of evaluation index system are include economic benefit index, zoology index and society index.