政府绩效审计评价标准研究.pdf

Abstract Performanceauditof isthe sed|oT departmentsgovernment government indicatorsreflect concreteandmeasurableeconomic performance connotation，is auditoftheauditstandards cost—effective”indicaton”The benefits，is performance isaoneofthebasic isauditors to for elements，it Accordingthe”rdstick in follow economicisaudited economicactivitiesshould measuringactivity object the ofthe Sectoruseof funds therules．With taxpayersgovernmentspublic public around to andtheeffectof theworld couceru，countries degrees growing varying offundsSoeialandeconomic oftheauditand ontheUSe implementation totheestablished standards，and supervision．Due targets，different performance audits the ofthe andmethodsaredifferent． meaning,scope involvinggovernment Howeverthe of auditmustbemeasured governmentperformance implementation and cabbeconduaed．Theaudit theuseofindicatorsevaluation staff,a through the indicatorsandevaluation isnot lackof necessary criteria,it performance