试论非营利组织的绩效审计

The Audit of Performance in Non-Profit Organization

对非营利组织的绩效审计在实践工作中应该引起人们的充分重视。非营利组织开展绩效审计是指对非营利组织利用资源的经济性、效率性和效果性进行的评价 ,以促进资源的管理者或经营者改进工作 ,更好地履行经济责任。由非营利组织的特点决定 ,绩效审计在搜集和评价过程中主要地运用了调查研究和统计分析技术。在开展绩效审计时候要注意克服评价标准、技术方法。

The audit of performance in non-profit organization should be paid enough attention in practices,which is referred as the evaluation of the economy,efficiency and effectiveness during the process of utilizing the resources in the organization in order for the managers to improve their work and implement their economic liability.The performance audit adopts research and statistics in the course of collection and evaluation according to the characteristics of the organization.some difficulties such as the criteria of evaluation,technical method,the evidence of audit and the capability of auditors should be consideed.