系统导向财政专项资金绩效审计的逻辑解析

The Rationale of System-oriented Performance Audit on Specific-purposed Public Financing Project

财政专项资金项目是一个在内部控制系统约束下运行的系统过程,财政专项资金绩效审计应该置于该系统中对其经济性、效率性和效果性进行评价。当能获取合适的评价标准时,可以直接对绩效进行审计。而当这种标准难以界定时,可以从内部控制系统的审计着手。实务中常需将两种方式进行有机结合。

A specific-purposed public financing project can be viewed as a systematic operation under the restriction of an internal control system which transforms inputs into outputs,therefore,its performance audit should be conducted in the context of this system by focusing on the assessment of its economy,efficiency and effectiveness.There are two approaches to conduct the performance audit： auditing performance directly which is appropriate where there are suitable evaluation criteria,and auditing control system if such criteria are not available.