绩效审计

第三部分：政府绩效审计的绿色GDP评价指标设计。

Third part : Design on appraised index system of government performance auditing - Green GDP system .

矿业城市的生态、环境问题以及环境绩效审计、绿色GDP的实施，都是当前各界探讨的热点问题与社会需求点问题。

Mining cities'zoology and environment problems , environmental performance auditing , and green GDP not only are hotspots but also requirement points in all circles nowadays .

在此理论基础上，结合指标体系的设计原则和科学发展观的指导思想，本文对绿色GDP指标体系进行了设计，并对该绿色GDP指标中部分重点指标在政府绩效审计中的应用进行了分析。

On this basis , combined the designing principles of the index system and guidelines of the scientific development concept , this paper has designed Green GDP index system tentatively .

本文试图以矿业城市为切入点，将环境绩效审计与绿色GDP这两种政策工具统合起来，建议从矿业城市开始，将环境绩效审计与绿色GDP的实施落实。

Enter from mining cities , the paper integrative environmental performance auditing with green GDP , discusses implementing environmental performance auditing and green GDP from the beginning with mining cities .

绩效审计，也称3E审计，是对被审计单位利用资源和组织行为的经济性、效率性和效果性的评价。

Performance Audit , always referred as " 3E " audit , is an appraisal of the economics , efficiency and effect on the audit targets .

最高审计机关国际组织（INTOSAI）将绩效审计对象划分为政策、项目、组织和管理。

INTOSAI divides the performance auditing as policy , project , organization and management according to object .

政府绩效审计是对被审计单位在履行职责过程中使用资源的经济性、效率性、效果性进行的审查和评价也称为三E审计或效益审计。

Government performance auditing , also called " 3E Audit " or " Benefit Audit ", is the examination and evaluation regarding to economy , efficiency and effectiveness of audited units , in which government can audit the corporations about their using of resources in the process of their duties .

第二部分针对理论界对3E标准的批评，借鉴平衡计分卡的原理，提出一个政府绩效审计平衡计分卡的基本框架。

For the second part of the theoretical circle on the three E standards criticism , learn from the principles of the Balanced Scorecard , a government performance audit by the basic framework of the Balanced Scorecard .

重要的创新点之一是在PSR概念框架下建立了公共环境项目&风沙源治理工程的绩效审计评价指标体系，并选取代表性的指标进入环境优值模型计算分析，得出结论。

One important innovation is establishment of public environmental projects - Sandstorm Source Control Project Performance Auditing Evaluation System under the PSR conceptual framework , and selection of the representative indicators into the environmental evaluation value model , calculating and analyzing , in the end , drawing conclusion .

公共机构绩效审计评价标准研究

The Research on the Standard of Performance Auditing of Public Institution

国际政府绩效审计研究：一个文献综述

The Study on International Government Performance Auditing : A Literature Review

林业重点工程应用绩效审计探析

The Application of Performance Audit on the Key Projects of Forestry

试论非营利组织的绩效审计

The Audit of Per for mance in Non - Profit Organization

文章从绩效审计的内涵、目标两个方面展开论述。

This paper discussed the meaning and objective of performance audit .

第一章：政府绩效审计的本质与功能。

The second chapter : Nature and functions of performance audit .

企业环境绩效审计评价指标体系研究

Study on the Evaluation Indicator System of Enterprises Environmental Performance Audit

基于企业能力的企业绩效审计指标体系研究

The Research on Performance Audit Indexes Based on the Enterprise Competence

军队与公共部门绩效审计又具有相似性。

Army performance auditing and public performance audit has many similarities .

构建我国政府绩效审计模式的研究

Research on the Contribution to Performance Auditing in the Chinese Government

论绩效审计产生的必然性和可能性

Performance auditing and the inevitability and possibility of its getting life

政府绩效审计与项目评估：实践特征及融合

Government Performance Audit and Program Evaluation : Practical Characteristics and Its Integration

国外绩效审计相关问题的比较与分析

Comparison and Analysis on Key Points of Overseas Performance Audit

澳大利亚绩效审计创新思路对我国的启示与思考

Australian Effectiveness Auditing and the Inspiration Gained from It On Inspiration Thinking

充分重视对财政资金的绩效审计；

Achievement audit of finance capital should be highly stressed ;

由环境工程项目看环境绩效审计

On Environmental Performance Auditing According to the Environmental Engineering Projects

关于绩效审计研究的新思考

New Th in k in g on the Performance Audit in g

固定资产投资项目绩效审计对象和内容的再认识

A Re-definition of the Object and Content of Fixed-assets Investment Performance Audit

绩效审计：我国商业银行内部审计发展的必然趋势

Performance Audit : an Inevitable Trend of Internal Audit in Commercial Bank

第二部分对政府绩效审计问题的理论进行分析。

Part Two analyzes the theory of government performance audit .

基于价值链分析的绩效审计方法浅探

A Research on Performance Audit Means Based on Value-chain Analysis