| 我国财政专项资金绩效审计目标与内容的设定 |
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| 引用本文： | 李保伟,贺建荣.我国财政专项资金绩效审计目标与内容的设定[J].信阳农业高等专科学校学报,2014(3):39-42. |
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| 作者姓名： | 李保伟 贺建荣 |
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| 作者单位： | 1. 山西财经大学会计学院,山西太原,030031
2. 审计署太原特派办,山西太原,030001 |
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| 摘 要： | 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。
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| 关 键 词： | 财政 财政专项资金 绩效审计 |
The Objectives and Content Setting of China Special State Finance Fund Performance Audit |
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| LI Bao-wei,HE Jian-rong.The Objectives and Content Setting of China Special State Finance Fund Performance Audit[J].Journal of Xinyang Agricultural College,2014(3):39-42. |
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| Authors: | LI Bao-wei HE Jian-rong |
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| Institution: | LI Bao-wei, HE Jian-rong (1. School of Accounting, Shanxi University of Finance and Economics, Taiyuan 030031, China; 2. Branch of Taiyuan, National Audit Office of People＇ s Republic of China, Taiyuan 030001, China) |
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| Abstract: | 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. |
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| Keywords: | state finance special state finance fund performance audit |
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