| 公共资金效益审计评价体系的研究 |
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| 引用本文： | 车嘉丽. 公共资金效益审计评价体系的研究[J]. 审计与经济研究, 2006, 21(2): 8-11 |
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| 作者姓名： | 车嘉丽 |
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| 作者单位： | 广东商学院,会计学院,广东,广州,510320 |
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| 摘 要： | 本文依据经济性、效率性和效果性的评价要求。确定公共资金效益审计评价标准的原则，探讨公共资金效益审计的总体评价标准及行政、事业单位和公共项目、专项资金效益审计的具体评价指标。
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| 关 键 词： | 公共资金 效益审计 评价标准 评价指标 |
| 文章编号： | 1004-4833（2006）02-0008-04 |
| 收稿时间： | 2005-11-29 |
| 修稿时间： | 2005-11-292006-02-07 |
A Study on Public Fund Performance Audit and Evaluation System |
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| CHE Jia-li. A Study on Public Fund Performance Audit and Evaluation System[J]. , 2006, 21(2): 8-11 |
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| Authors: | CHE Jia-li |
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| Affiliation: | School of Accounting, Guangdong University of Business Studies, Guangzhou 510320, China |
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| Abstract: | In accordance with the requirements for economical, efficient and effective evaluation, this paper first defines the principles for public fund performance audit and its evaluation standards, and then discusses the universal evaluating standards and the specific evaluating indicators for fund performance audit of administrative units and government - sponsored institutions and public projects and special - purposes |
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| Keywords: | public fund performance audit evaluation standards evaluating indicators |
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