基于沃尔评分法的财政资金绩效审计评价指标体系研究

The Research on the Evaluating Indicator System of Financial Funds Performance Auditing Based on the Wall Marking Way

随着财政资金绩效审计的不断深入,构建财政资金绩效审计评价指标体系成为当前财政审计工作的核心。本文采用"沃尔评分法"的基本原理对评价指标体系的路径进行了构建,并对指标体系的主要内容从经济性、效率性和效果性三个方面进行了初步研究。

As the performance auditing of financial funds continues to in - depth,the Construction of the evaluating indicator system of financial performance auditing funds is the core content of the current financial auditing work. Based on The Wall Marking Way,This article constructs the route of the evaluating indicator system,and preliminarily researchs the main contents of indicator system from the three aspects of economy,efficiency and effectiveness.