绩效审计是现代审计发展方向,是促进提高经费使用效益的重要途径,也是消防部队审计工作转型发展的目标,有效的借鉴经验不多,必须结合实际,在实践中摸索和总结。一、绩效审计的目标和内容消防部队绩效审计是评价部队以最小的消耗,取得最大的经济、社会和军事效益情况,即一定的财政投入与年产生的行政执法、公共服务、军事战斗力等水平之比。(一)降低行政成本、节约资源情况审查评价部队经费支出的经济性,是否以最小的耗费完成某项工作或资源配置。审查消耗性支出的合理性,是否厉行节约、有无损失浪 Performance audit is the direction of the development of modern auditing is an important way to promote the efficiency of the use of funds is an important task of transition and development of the audit work of the fire brigade, effective reference for less experienced, we must explore reality and practice, and concluded. I. Objectives and Contents of Performance Auditing Performance audits of fire forces are the most economical, social and military benefits that assessment teams use to minimize their consumption, that is, certain financial inputs and the annual levels of administrative law enforcement, public service and military combat effectiveness Ratio. (I) Reduce administrative costs and conserve resources Review and appraise the economic efficiency of military expenditures and whether to complete certain tasks or allocation of resources with minimal expenditure. Examine the rationality of expendable expenditures, whether strictly enforce the economy, with or without loss of waves