江苏省科技期刊可视化阅读平台

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江苏科技信息 ›› 2016, Vol. 33 ›› Issue (5): 1-6.doi: 10.3969/j.issn.1004-7530.2016.05.014

• 论文 •    下一篇

浅谈经济园区绩效审计的评价体系

陈佳   

  1. 南京市栖霞区审计局,江苏南京,210000
  • 出版日期:2016-02-15 发布日期:2016-02-15

Discussion on the Evaluation System of Performance Audit in the Economic Zone

Chen Jia   

  • Online:2016-02-15 Published:2016-02-15

摘要： 文章研究的绩效审计是适应由单纯重视投入资金效果性，到综合关注投入资金的效果性、效益性、经济性而产生的一整套审计理论和方法，是一种以经济运行的过程和结果为主体内容的审计活动。

关键词: 经济园区, 绩效审计, 评价体系

Abstract: The performance audit the paper studies on is the audit theory and method adapted considering the input funds effectiveness, and economic benefits, and it is an audit activity taking the process and results of economic operation as its main contents.