信阳农业高等专科学校学报
信暘農業高等專科學校學報
신양농업고등전과학교학보
JOURNAL OF XINYANG AGRICULTURAL COLLEGE
2014年
3期
39-42
,共4页
财政%财政专项资金%绩效审计
財政%財政專項資金%績效審計
재정%재정전항자금%적효심계
state finance%special state finance fund%performance audit
财政专项资金是国家财政专项政策的核心体现。本文将财政专项资金绩效审计目标确定为经济性、效率性及效果性；将审计对象分为政策、项目、组织和管理；将审计内容概括为资金节约性审计、组织和管理效率性审计、项目和政策效果性审计。财政专项资金数额确定主要与经济性审计目标相关，财政专项资金的组织和管理与效率性审计目标相关，财政专项资金项目和政策与效果性审计目标相关。
財政專項資金是國傢財政專項政策的覈心體現。本文將財政專項資金績效審計目標確定為經濟性、效率性及效果性；將審計對象分為政策、項目、組織和管理；將審計內容概括為資金節約性審計、組織和管理效率性審計、項目和政策效果性審計。財政專項資金數額確定主要與經濟性審計目標相關，財政專項資金的組織和管理與效率性審計目標相關，財政專項資金項目和政策與效果性審計目標相關。
재정전항자금시국가재정전항정책적핵심체현。본문장재정전항자금적효심계목표학정위경제성、효솔성급효과성；장심계대상분위정책、항목、조직화관리；장심계내용개괄위자금절약성심계、조직화관리효솔성심계、항목화정책효과성심계。재정전항자금수액학정주요여경제성심계목표상관，재정전항자금적조직화관리여효솔성심계목표상관，재정전항자금항목화정책여효과성심계목표상관。
Special state finance fund embodies the core of the national special finance policy.This article sets audit objectives:econo-my, efficiency and effectiveness.The audit object is divided into policy, project, organization and management.The audit content is summarized as:fund’s saving, organization and management’ s efficiency, project and policy’ s effectiveness.The special state fi-nance fund amount is mainly related to economy audit objective.The organization and management of special state finance fund is mate-rially related to efficiency audit objective.The project and policy of special state finance fund is related to effectiveness audit objective.
