绩效预算模式下公共项目绩效审计研究

从公共项目绩效预算模式及其运作机制入手,探讨绩效预算模式下公共项目绩效审计的属性和内容,研究认为,绩效审计作为绩效预算的外部约束而存在,既是必要的,也是可行的.绩效审计和绩效管理有着不同的功能和属性.绩效预算模式下公共项目绩效审计的主要内容包括绩效预算评价体系审计、绩效目标要素审计、项目决策机制审计、项目目标实现程度审计.绩效审计应重点关注预算金额与绩效目标、绩效评价之间的匹配性.

Study on the Performance Audit on Public Program under Performance Budget Mode

Based on the analysis of the performance budget mode and its operation mechanism,the paper makes a study on the property and contents of performance audit on public program under performance budget mode,and finds that the performance audit is necessary and practical as an external control,and the function and property of performance audit are different from those of performance management.Under performance budget mode,the principal contents of performance audit on public program are audit on performance budget evaluation system,audit on performance goal elements,audit on decision-making mechanism and program results audit.The matching between the budget,the performance goal and the performance evaluation needs special attention.