江西农业学报
江西農業學報
강서농업학보
ACTA AGRICULTURAE JIANGXI
2015年
6期
147-150
,共4页
Christopher投入-产出模型%农业科研项目%绩效审计%评价指标
Christopher投入-產齣模型%農業科研項目%績效審計%評價指標
Christopher투입-산출모형%농업과연항목%적효심계%평개지표
Christopher’s input-output model%Agricultural scientific research projects%Performance audit%Indexes for eval-uation
通过引入Christopher投入－产出模型，界定农业科研项目预算资金绩效审计的内容，指出资金绩效审计将从偏重于经济性评价中的资金投入和财务合规性审计转向以结果为导向的效果性评价，并构建了一套农业科研项目绩效审计评价指标体系，可提高农业科研项目预算资金绩效审计工作的科学性和可操作性。
通過引入Christopher投入－產齣模型，界定農業科研項目預算資金績效審計的內容，指齣資金績效審計將從偏重于經濟性評價中的資金投入和財務閤規性審計轉嚮以結果為導嚮的效果性評價，併構建瞭一套農業科研項目績效審計評價指標體繫，可提高農業科研項目預算資金績效審計工作的科學性和可操作性。
통과인입Christopher투입－산출모형，계정농업과연항목예산자금적효심계적내용，지출자금적효심계장종편중우경제성평개중적자금투입화재무합규성심계전향이결과위도향적효과성평개，병구건료일투농업과연항목적효심계평개지표체계，가제고농업과연항목예산자금적효심계공작적과학성화가조작성。
By introducing Christopher’ s input-output model , this paper defined the content of performance audit of budget fund for agricultural scientific research projects, pointed out that the performance audit of fund would transform from the economic-evaluation-emphasizing funding and financial compliance audits to the result-oriented effectiveness evaluation, and constructed a set of evaluation index system for the performance audit of budget fund for agricultural scientific research projects, which could enhance the scientificity and operability of this work.
