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军队资金管理绩效审计评价指标体系分为目标层和属性层,属性层又可进一步划分为效果性、效率性和经济性三方面。做好审计评价工作,审计部门应在全军范围内遴选专家,建立专家库;项目审计组要在摸清被审计单位具体情况下,选好指标,并对指标进行一致性检验;实施过程中,应根据事先确定的指标权重和分值,进行详细计算,客观地作出审计评价。
The evaluation system of military funds management performance audit is divided into the target layer and the attribute layer. The attribute layer can be further divided into three aspects: effectiveness, efficiency and economy. Audit and evaluation work should be done. The audit department should select experts within the entire army and set up an expert database. The project audit team should select the indicators and check the consistency of the indicators under the specific conditions of the audited entity. During the implementation process, , Should be based on pre-determined indicators of weight and score, a detailed calculation to objectively make an audit evaluation.