政府绩效审计评价指标设计思考

Thinking of Government Performance Audit Evaluation Index Design

绩效审计评价标准是衡量经济效益优劣的尺度。通过对国内外现状的研究以及对政府绩效审计的总体概述,总结出政府绩效审计评价标准建立的五大原则:相关性;可操作性;科学性;灵活性;另外还有一致性,最后从政府绩效和项目绩效评价标准两个方面对政府绩效审计进行了设计。

Performance audit evaluation criterion is a measure of the scale of economic advantages and disadvantages.According to researching home and abroad situation,and a general view of performance audit,to sum up the principles to establish the government performance audit evaluation criteria,finally,to design the government performance audit from the two aspects of government performance and project performance evaluation criterion.