绩效审计是由独立的审计机构或人员,依据有关法规和标准,运用审计程序和方法,对被审计单位经济活动的经济性、效率性、效果性和资金使用的效益进行的审计与评价,是一项科学管理、监督手段。工会组织理应与时俱进,建立起自己的绩效审计体系,促进被审计单位科学管理、提高绩效的有效监督活动。 Performance audit is an independent auditing body or personnel, in accordance with relevant laws and regulations and standards, the use of audit procedures and methods of economic activity of the audited units of economic efficiency, effectiveness and effectiveness of the use of funds audit and evaluation, is A scientific management, supervision means. Trade union organizations should keep pace with the times and establish their own system of performance auditing so as to promote the effective supervision of audited units in scientific management and performance improvement.