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浅谈财政专项资金绩效审计
引用本文:邹晓朋. 浅谈财政专项资金绩效审计[J]. 潍坊学院学报, 2011, 11(1): 116-118
作者姓名:邹晓朋
作者单位:潍坊市潍城区审计局,山东潍坊,261021
摘    要:随着财政体制改革的不断深入,加强财政专项资金管理,提高财政专项资金使用效益,越来越受到社会的广泛关注。文章从如何通过财政专项资金绩效审计推进审计工作转型的角度,分析了开展财政专项资金绩效审计的目标和模式,财政专项资金绩效审计的主要内容、方法和评价指标体系,并对如何加强财政专项资金绩效审计提出了建议。

关 键 词:财政专项资金  绩效审计  目标  模式  评价指标

Performance Audit of Financial Special Funds
ZOU Xiao-peng. Performance Audit of Financial Special Funds[J]. Journal of Weifang University, 2011, 11(1): 116-118
Authors:ZOU Xiao-peng
Affiliation:ZOU Xiao-peng(Weicheng District,Weifang City Audit office,Weifang 261021,China)
Abstract:Along with finance organizational reform,the enhancement of finance special fund management,and the financial special fund operational effectiveness are paid more and more social attention to.From the financial special fund achievements audit to promote the audit work reform,this article analyzed the development finance special fund achievements audit goal and the pattern,its primary coverage,method and appraisal target system,and it also put forward the suggestions to strengthen the financial special fund ...
Keywords:Financial special fund  achievements audit  target  mode  index  
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