摘要
通过对财政专项资金绩效审计评价体系现存问题的分析,研究并构建起一个合理有效的财政专项资金绩效审计评价体系,阐述了绩效审计评价体系构建的原则、步骤以及具体指标设置及其相互关系和权重。该评价体系采用通用指标(共性指标)与专用指标(个性指标)相结合,从财政专项资金的流程阶段、资金流动过程等方面设立相关指标,并从评价目标(经济性、效率性、效果性)以及指标属性(定量与定性)进行分级分类设置并赋予相关权重分值,从而构建了多维度多层次的立体式财政专项资金绩效审计评价体系。
The existing problems have been analyzed in the performance audit evaluation system of the financial special funds. A scientific and unified financial special funds performance audit evaluation system is researched and built up. The principle and procedure is elaborated in the performance audit evaluation system of fiscal special funds, along with index installing and their relationship and degree. General and special indexes are integrated in the evaluation system. These indexes have been installed according to the moving process of the fiscal special fund. Meanwhile, these indexes have been classified and gradation by the evaluation goal and their characteristics. The fiscal special funds performance audit Evaluation System is established by multi-dimensionality.
出处
《江苏理工学院学报》
2016年第5期45-50,共6页
Journal of Jiangsu University of Technology
关键词
国家审计
财政专项资金
绩效审计
评价体系
government audit
special fiscal funds
performance audit
evaluation system
