CAJ | 학술논문

有效开展绩效审计是加强内部控制监督的一个重要手段，应将被审计对象的财务活动和整体活动有机整合，全方位、全过程地把握活动的绩效。具体措施如下：提高绩效管理意识，营造绩效审计良好氛围；完善绩效组织架构，提升绩效审计战略高度；运用绩效审计方法，保证绩效审计效率质量；建立绩效沟通机制，体现绩效审计价值成果；提升绩效人员素质，推动绩效审计不断发展。
유효개전적효심계시가강내부공제감독적일개중요수단，응장피심계대상적재무활동화정체활동유궤정합，전방위、전과정지파악활동적적효。구체조시여하：제고적효관리의식，영조적효심계량호분위；완선적효조직가구，제승적효심계전략고도；운용적효심계방법，보증적효심계효솔질량；건립적효구통궤제，체현적효심계개치성과；제승적효인원소질，추동적효심계불단발전。
To carry out efficient performance audit is an important means to intensify internal control and supervision.The obj ects of audit and overall financial activities should be organically integrated,providing comprehensive and whole- process control of the performance relating to the aforesaid activities.Specific measures can be employed to improve performance man-agement awareness to build good atmosphere for performance audit,perfect the construct of performance organization to im-prove the height of performance audit strategies,use the performance audit method to ensure the quality of performance audit efficiency,establish effective performance communication mechanism to manifest the value accomplishments of performance au-dit and to enhance the quality of performance personnel to promote the development of performance audit.