第二部分常规环境绩效审计方法的研究。
The second part studies the conventional approach to analyze environment performance audit.
第三部分绩效审计的定义、特征以及比较。
Section III the definition, characteristic and comparison of the government performance audit.
第二部分西方发达国家绩效审计的简要介绍。
Section II a brief introduction to the government performance audit in the western developed countries.
绩效审计，在我国可能还是一个比较陌生的概念。
第五部分福州长乐机场绩效审计试点介绍及评析。
Section V The introduction and comment of the performance audit to Fuzhou Changle Airport.
绩效审计对应生产效率，而管理审计对应管理效率。
Performance audit corresponds to production efficiency and management audit corresponds to management efficiency.
财政支出绩效审计已成为财政支出审计的核心问题。
Performance audit of fiscal expenditure has been the core problem to the audit of fiscal expenditure.
第二类是合规性审计和绩效审计并重，如瑞典和日本。
Second kind is to join rule audit and performance audit together, such as Sweden and Japan.
金融领域是其中的一个分支，而该领域的绩效审计实务研究较少。
Finance is one of those industries but the related practical research of which is substantive little.
本部分在借鉴财务审计假设的基础上提出了自己的绩效审计十条假设。
In this part, I have established the 10 postulate of performance audit by reference postulate of financial audit.
因此，目前进行企业内部环境绩效审计的研究具有一定的理论和现实意义。
So the research of internal environmental performance auditing has been theoretical and practical.
本文首先介绍了环境绩效审计的兴起，探讨了开展环境绩效审计的必要性。
The paper introduces the rise of Environmental Performance Audit firstly, and discusses the necessary of carrying out Environmental Performance Audit.
所以，本文将针对我国公共财政支出绩效审计评价体系的构建做进一步研究。
Therefore, this article will aim at our country public finance expenditure performance audit appraisal system's construction to do further studies.
然而，我国对环境绩效审计理论研究还十分缺乏，已有研究也存在着许多缺陷和不足。
However, Environmental Performance Audit theory studies insufficiently, and already has a lot of defect and deficiency.
理论证实，当局绩效审计在促进当局改善办理、进步公共资本运用效益方面阐扬着宏大感化。
Practice proves that the government performance audit in promoting the government improve management and improve the efficiency in the use of public resources play a huge role.
环境绩效审计是目前审计领域谈论的热点问题，矿业城市转型也是产业经济学的重要研究课题。
Environmental performance audit is a hot topic in auditing field, and mining city restructure is an important subject in industry economics.
而且随着管理科学方法在企业中地位的增加，管理审计尤其是企业绩效审计的作用越来越明显。
Furthermore, management audit especially enterprise performance audit play more important roles with the management science applying in the enterprise management more and more.
目前，在西方发达国家，绩效审计己经占到审计资源的50%以上，在美国更是高达85%以上。
At present, in the western developed country, the performance is audited only and accounted for and audit more than 50% of resources, up to more than 85% in u.
由非营利组织的特点决定，绩效审计在搜集和评价过程中主要地运用了调查研究和统计分析技术。
The performance audit adopts research and statistics in the course of collection and evaluation according to the characteristics of the organization. some difficulties suc...
这些问题主要因公共管理中存在严重的委托代理关系而导致，绩效审计是解决这一问题的有效措施。
These problems are mainly due to a serious principal-agent relationship of public administration and the performance audit is the effective measures to solve this problem .
因此有必要对公共财政支出绩效审计进行系统的分析和探讨，并对其在实践中存在的问题加以规范。
So we need a system analysis and discuss on the public fiance performance audit. And we need to improve the existing the problem from practice.
第三部分主要论述我国财政资金绩效审计开展现状，分析我国目前开展财政资金绩效审计面临的困难和问题。
The third part focuses on our financial performance audit of funds to carry out the status quo, China analysis of the performance audit of financial funds to carry out the difficulties and problems.
坚持合规性审计与绩效审计相结合，对重大事项实行动态全程跟踪审计，预警潜在风险，提供及时有效的审计信息；
In case of major issues, SAIs may carry out audit in a dynamic real-time manner to cover the entire process, aiming at disclosing potential risks by communicating timely and effective audit messages;
本文的实务研究不仅对国家助学贷款绩效审计有指导意义，而且对于政策性贷款的绩效审计也起到了一定的启发作用。
Our research is of instructive significance not only to performance auditing of the government student loans, but also to performance auditing of other policy loans.
绩效审计是国际内部审计师协会在1978年制订《内部审计标准》之后，正式向世界各国的审计机构和审计专业人士推行的。
The international institute of internal auditors popularize the effectiveness auditing in 1978. Before this year, many country have already implemented.
绩效审计是国际内部审计师协会在1978年制订《内部审计标准》之后，正式向世界各国的审计机构和审计专业人士推行的。
The international institute of internal auditors popularize the effectiveness auditing in 1978. Before this year, many country have already implemented.
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