我国财政专项资金绩效审计目标与内容的设定

The Objectives and Content Setting of China Special State Finance Fund Performance Audit

财政专项资金是国家财政专项政策的核心体现。本文将财政专项资金绩效审计目标确定为经济性、效率性及效果性;将审计对象分为政策、项目、组织和管理;将审计内容概括为资金节约性审计、组织和管理效率性审计、项目和政策效果性审计。财政专项资金数额确定主要与经济性审计目标相关,财政专项资金的组织和管理与效率性审计目标相关,财政专项资金项目和政策与效果性审计目标相关。

Special state finance fund embodies the core of the national special finance policy.This article sets audit objectives：econo-my, efficiency and effectiveness.The audit object is divided into policy, project, organization and management.The audit content is summarized as：fund’s saving, organization and management’ s efficiency, project and policy’ s effectiveness.The special state fi-nance fund amount is mainly related to economy audit objective.The organization and management of special state finance fund is mate-rially related to efficiency audit objective.The project and policy of special state finance fund is related to effectiveness audit objective.