论文摘要 翻译一下

The performance audit is refers to by the independent auditing office or the personnel, the basis related laws and regulations and the standard, the utilization auditing routine and the method, to examines the unit or the project economic activity rationality, the efficiency, the validity carries on the surveillance, the appraisal and the verification, proposes the improvement to suggest, promotes its management, to raise the benefit one kind of independent surveillance. The efficiency is refers to by the lowest expense obtains certain quality the resources, puts briefly is the disbursement whether to save; The efficiency is the relations which refers to invests and delivers, including whether obtains by the smallest investment certain delivers or is obtains biggest output by certain investment, puts briefly is the disbursement whether to emphasize the efficiency; The effect is refers to the great degree achieves the policy goal, the operation objectives and other anticipated result