效益审计评价标准的若干问题研究

本文基于委托代理模型,分析如何确定效益审计评价标准.分析得出：效益审计的目标决定评价标准.在评价具体审计项目效益时,应当在成本收益的原则下,尽可能充分地利用信息.根据不同的审计目标,确定具体审计项目效益的评价标准时应当统一微观经济效益与宏观经济效益、经济效益与社会效益、直接效益与间接效益、短期效益与长期效益.

Performance Audit Evaluation Standard

This paper analyses the performance audit evaluation standard on the basis of the model of client-agency . The analysis shows that the goal determines the evaluation standard. In evaluating the performance of specific audit item, information should be fully used with the principle of benefit-cost. With different audit goals, macro- and micro- economic performance, economic and social performance, direct and indirect performance, short and long performance should be taken into account.