Position: Home > Articles > Research on Performance Audit of Budget Fund for Agricultural Scientific Research Projects Based on Input- Output Model
Acta Agriculturae Jiangxi
2015
(6)
147-150
基于投入-产出模型的农业科研项目预算资金绩效审计研究
作 者：
黄绣娟;魏长升
单 位：
河海大学商学院会计学系
关键词：
Christopher投入-产出模型;农业科研项目;绩效审计;评价指标
摘 要：
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。
译 名：
Research on Performance Audit of Budget Fund for Agricultural Scientific Research Projects Based on Input- Output Model
作 者：
HUANG Xiu-juan;WEI Chang-sheng;Department of Accounting,College of Business,Hohai University;
关键词：
Christopher's input-output model;;Agricultural scientific research projects;;Performance audit;;Indexes for evaluation
摘 要：
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.
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