CAJ | 학술논문

绩效标准是政府绩效审计的核心。文章构建了一个包括“效果性”、“效率性”、“正当性”、“公平性”、“透明性”、“回应性”标准在内的完整的政府绩效评价标准体系，作为政府绩效水平定性评价的依据，在此基础上构建系列适合被审计单位或项目的评价指标，采用数学方法则可以实现对被审计单位或项目绩效水平的定量评价。
적효표준시정부적효심계적핵심。문장구건료일개포괄“효과성”、“효솔성”、“정당성”、“공평성”、“투명성”、“회응성”표준재내적완정적정부적효평개표준체계，작위정부적효수평정성평개적의거，재차기출상구건계렬괄합피심계단위혹항목적평개지표，채용수학방법칙가이실현대피심계단위혹항목적효수평적정량평개。
Audit criteria is the key element in the government performance audit. Apart from absorbing western criteria of effec- tiveness and efficiency, this article modifies the Western criteria of justness, and adds the criteria of equity, transparency and re- sponses. Therefore a complete performance criterion system is presented, which is the base of evaluation. So if the evaluation guidehnes fitting the department or the program are used, we can evaluate their performance level.