performance audit 中文意思是什麼

performance audit 解釋
成績審核
  • performance : n. 1. 執行，實行，履行；完成；實現；償還。2. 行為，動作，行動；工作。3. 性能；特性。4. 功績；成績。5. 演奏；彈奏；演出；（馴獸等的）表演；把戲。6. 【物理學】演績。
  • audit : n. 1. 會計檢查，查賬。2. （地主與佃戶間的）決算。vt. ,vi. 1. 檢查，查（賬）。2. 〈美國〉（大學生）旁聽（課程）。
  1. Enterprise performance audit based on balance score card

    基於平衡記分卡的企業績效審計探討
  2. At last, they go through those effects with time lag, measures by the audited entity and effects of them. 3 ) illuminating performance audit report of our government. auditors should always report the elementary things related to auditing, the brief about auditing, audit conclusion, those problems about follow - up auditing, the kind of undisclosed information and the reasons for being undisclosed and lawbreaking and rule breaking reported directly to the concerned mechanisms of government according to laws and rules

    一般來說，審計報告應包括以一下內容:與審計有關的基本情況，審計實施的簡要情況，審計結論（對經濟性、效率性和效果性的評價、對法律和規章的遵循情況、管理控制中存在的問題、重大管理成就、對糾正問題和改善公共管理活動的建議、被審計單位對審計發現和審計結論的意見） ，后續審計問題，未披露信息的性質和不予披露的理由，依法應直接向有關機構報告的違法違規行為。
  3. Interactive relationship of government performance audit and government accounting reform

    政府績效審計與政府會計改革的互動關系研究
  4. Although our government audit has made great development, as a comprehensive economic supervise on high levels, our government audit still has great difference with the developed countries. it is mostly represented at the relative lagging on the government performance audit

    然而，我國的政府審計雖然取得了很大的發展，但是，作為一種高層次的、綜合性的經濟監督，我國的政府審計與發達國家之間還有很大的差距，主要體現在我國政府績效審計相對落後。
  5. The standard system of the university performance audit must be established on economy, efficiency and effectiveness and constituted by the standard of economy and efficiency, the standard of effectiveness and the good system standard, in which the standard of economy and efficiency is reflected through funding structure, fund balance ratio, the resource use efficiency indicator and the fund use structure indicator ; the standard of effectiveness is reflected through educational standard, research capabilities, student training quality and social well - known and recognized degree ; the good system standard is reflected through school running thoughts, school target positioning, school regulation building, school

    高校績效審計標準體系必須圍繞經濟性、效率性和效果性來建立，由經濟性效率性標準、效果性標準、良好制度標準三部分組成。其中經濟性、效率性標準通過經費來源結構、經費結余比率、資源利用效率指標、經費使用結構指標四方面來反映;效果性標準通過辦學水平、科研能力、學生培養質量、社會知名和認可程度等指標來反映;良好制度標準通過學校辦學思路、學校目標定位、學校規章制度建設、學校教學質量監控及測評系統等方面來體現。
  6. As the national public expenditure has been raised increasingly and the conflict between economic resources and demand has been severe day after day, people more and more concerned about how the economy, efficiency and effectiveness of the government administrative operations and put more and more pressure on the government. on these conditions, performance audit stood on the historical stage of the government audit step by step

    隨著國家公共開支的大幅度增長，經濟資源與需求矛盾的日益尖銳，政府運作的節約、效率、效果如何，更為大眾所關注，對政府的壓力也越來越大，在這樣的環境中，績效審計逐漸登上了政府審計的歷史舞臺。
  7. Performance audit in public sectors is a symbol of measuring whether a country has been modernised, its aim is to assign and use resources reasonably, to improve economic responsibility of public sectors, and to construct, a effective governmental system

    摘要公共部門績效審計是衡量一國政府審計是否走向現代化的標志之一，它有助於公共部門合理配置和使用資源、強化公共部門的經濟責任，建立廉潔高效的政府機制。
  8. Our country audit office program 2003 point out : laying equal stress on the public finance receipt and expenditure legal compliance audit and the performance audit, enlargement performance audit strength year by year. the performance audit took half of the whole audit. it carry out the important step of the economic performance audit. this selected works chooses the economic performance audit in the government audit realm to carry on current and certain theories meaning of research and has certain realistic meaning

    本文首先介紹了經濟效益審計的歷史、定義、特徵，國內外對此的理論研究和實踐狀況，然後比較分析了美國、英國、加拿大與我國審計制度的異同，接著結合英國政府開展的公共工程投資項目和我國的河口清淤工程投資效益審計案例，提出了改進我國經濟效益審計的建議。
  9. As the important part of audit supervise system, the government performance audit has been the necessity, and been put more attention by the world

    政府績效審計作為審計監督系統的重要組成部分，已成為政府審計發展的必然趨勢，在全世界范圍內受到廣泛重視。
  10. Government performance audit is regarded as the development trend of government audit. it has a long history in foreign countries. in the contrary it is a recent concept in china

    政府績效審計一直被認為是政府審計的發展方向，其在國外的發展歷史較長，理論和實務的研究都比較完善。
  11. The aims of the university performance audit in our country are mainly to evaluate and improve the economy, efficiency and effectiveness of the university financial appropriate funds and to strengthen the management planning and control

    我國高校績效審計的目標主要是評價、改善高校財政撥款使用的經濟性，效率性和效果性，並加強管理規劃和管理控制。
  12. Based on the research of the university performance audit, the performance audit is given a new connotation with three essential factors : economy, efficiency and effectiveness. according to the characteristics and contents of the university performance audit, the standard of the university performance audit is developed as ambiguity, long - term, macro and indirect characters. furthermore, in relation to the characters and the standard of the university performance audit, the standard framework of the university performance audit is developed according to its aim and contents as well as the assessment criteria of the university teaching assessment

    本文運用規范分析研究和實證研究相結合的方法，由績效審計一般入手，引至高校績效審計，在研究高校績效審計特點的基礎上，賦予績效審計三要素? ? 「經濟性、效率性、效果性」新的內涵，依據高校績效審計的特點和內容推論出高校績效審計標準具有的模糊性、長遠性、宏觀性和間接性的特點，進而結合高校績效審計特點及高校績效審計標準的特點，依據高校績效審計的目標和內容以及總結高校教學評估中所用評價指標，推出高校績效審計標準框架體系。
  13. The first part put forward the necessity and possibility of exploring government performance audit. the necessities are as followed : the need for obtaining an efficient government ; the need for efficiently using the limiting resource ; the need for protecting the benefit of people

    一、概念政府績效審計是對政府事業、項目、組織是否經濟、高效率、有成果地開展運作的程度進行獨立評價或檢查，目的是為公共措施的執行和後果提供相關的信息。
  14. 2 ) researching performance audit procedures of our government

    2 、探討政府績效審計的程序。
  15. On the keystone problems of the national construction items tailing after performance audit

    國家建設項目跟蹤績效審計重點問題初探
  16. By recording specified events, sql trace helps you troubleshoot performance, audit database activity, gather sample data for a test environment, debug transact - sql statements and stored procedures, and gather data for performance analysis tools

    通過記錄指定事件， sql跟蹤可以幫助您解決性能問題、審核數據庫活動、收集用於測試環境的示例數據、調試transact - sql語句和存儲過程以及為性能分析工具收集數據。
  17. Learn how to use powerful tools such as sql server profiler to troubleshoot performance, audit database activity, gather sample data for a test environment, debug transact - sql statements and stored procedures, or gather data for performance analysis tools

    了解如何使用功能強大的工具（例如sql server事件探查器）來解決性能問題、審核數據庫活動、收集測試環境所需的示例數據、調試transact - sql語句和存儲過程以及收集性能分析工具所需的數據。
  18. This paper is mainly on the problem and resolution methods in our country ’ s government performance audit practice

    而我國政府績效審計的開展歷史則相對較短。
  19. On the basis of the theory of performance audit and quality control, in this paper, the primary concept is studied first, second, the characteristic of the government performance, then the basic frame of the quality control

    本文從國內外已有的績效審計理論和質量控制理論出發，首先考察了績效審計和審計質量的基本概念，對政府績效審計質量控制的特點進行了研究，然後提出了政府績效審計質量控制的基本框架，並對其中的一些關鍵環節進行了探究。
  20. At present, the chinese audit body positively carries out the experimental site work of the theoretical research and practice of the state - owned assent management and management performance audit theory. but the audit in universities still focuses on the financial revenue and expenditure, and the performance audit only implements at the time of the special fund audit for the infrastructure construction, which has not developed to the performance audit of the university regular funds

    目前，我國審計機關正積極開展國有資產經營、管理績效審計理論研究和實踐的試點工作，但高校的審計仍以財務收支審計為主，績效審計只在審計基建專項資金時實施，對高校經常性經費的績效審計還沒有開展。
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