| 结果为导向的效益审计模式探讨 |
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| 引用本文： | 施青军. 结果为导向的效益审计模式探讨[J]. 中央财经大学学报, 2007, 0(10): 49-54 |
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| 作者姓名： | 施青军 |
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| 作者单位： | 中央财经大学政府管理学院 北京100081 |
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| 摘 要： | 本文认为,结果导向的审计模式是效益审计的主导模式。在这一模式下,效益审计主要是对政府管理或运营的结果进行审计,就是说,效益审计的主要内容是政策效果(effect),即政府活动(公共政策实施)给社会带来和造成的一系列实际影响(impact)。对政策效果进行检查和评价,运用的基本方法是前后对比法。这一方法是进行效果审计与评估的基本思维框架。
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| 关 键 词： | 效益审计模式 结果为导向模式 前后对比法 |
| 文章编号： | 1000-1549（2007）10-0049-06 |
| 收稿时间： | 2006-10-11 |
| 修稿时间： | 2006-10-11 |
Research on the Results-based Mode of Performance Auditing |
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| SHI Qing-jun. Research on the Results-based Mode of Performance Auditing[J]. Journal of Central University of Finance & Economics, 2007, 0(10): 49-54 |
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| Authors: | SHI Qing-jun |
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| Affiliation: | SHI Qing-jun |
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| Abstract: | This article is concerned with the results-based mode of performance auditing.The main assumptions are that results-based mode is a dominant mode of performance auditing,and the main task of performance auditing in the mode is the assessment of the overall effectiveness of what governments do,or the consequences of public policy.In order to review the effectiveness,the methods of before versus after comparison and cost-benefit analysis usually need to be employed.They are two basic tools of performance auditing in results-based mode. |
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| Keywords: | Performance audit Mode Results-based mode Before versus after comparison |
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