基于科技重大专项绩效目标审计监督评价指标体系构建研究

Research on Construction of Evaluation Index System Based on Major Scientific and Technological Special Performance Goal Auditing Supervision

为提高科技重大专项实施效果,针对其特点、审计监督的必然性、发展趋势和存在问题,提出审计监督的基本思路、原则、评价指标体系构建的具体内容及其简要评价与建议。

In order to improve science and technology major special effect, according to its characteristics, the necessity, development trend and existence problem of the auditing supervision, this paper puts forward the basic train of thought, principle of audit supervision, the specific content of the construction of evaluation index system and its brief evaluation and suggestions.