政府投资项目绩效审计评价体系研究

发布时间：2018-01-21 10:06

本文关键词： 政府投资项目绩效审计模糊综合评判　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：政府绩效审计始于20世纪40年代的西方国家,并在70年代新公共管理运动后迈入快速发展期,目前已成为衡量审计是否进入现代化的重要标志。我国对政府绩效审计的研究起步较晚,始于上个世纪80年代,经过三十多年的研究在理论和实践应用上都取得很大进步。近年来,我国政府倡导建设“服务型政府”、“责任型政府”,要求对公共资源的有效利用担负起更大的责任,这既使得政府绩效审计的需求越来越多,也对政府绩效审计提出了更高要求。同时随着我国经济的快速发展,政府投资规模不断扩大,如何对投资项目的经济性、效率性、效果性、社会效益和环境效益等方面做出科学合理的评价,就需要建立一个适合我国国情的政府投资项目绩效审计评价体系,进而发现项目中存在的问题并提出整改意见,促进综合效益的提升。这也是本文研究意义所在。在大量文献阅读和研究的基础上,首先界定了政府投资项目、政府绩效审计的概念和相关理论基础。随后总结了政府投资项目绩效审计评价体系现状及存在的问题,以此为基础,构建了政府投资项目绩效审计评价指标体系,主要涉及经济性指标、效率性指标、效果性指标、社会效益指标、环境效益指标,并实现了定性指标和定量指标的结合。而后通过层次分析法确定各个指标的权重,通过发放调查问卷请专家打分确定隶属度,运用模糊综合评判法计算评价结果,根据最大隶属度原则确定最终评价结论。最后以C市回迁房住宅项目进行案例分析,验证了该体系的可行性和有用性。本文基于模糊综合评判法构建政府投资项目绩效审计评价体系,在前人研究的基础上,指标的选取以项目生命周期理论划分项目时间段,并利用投入产出模型和科学发展观理论,使得指标的设置更全面,有一定的创新性,希望能够为以后政府投资项目绩效审计评价的理论研究与实践提供一定的借鉴意义。
[Abstract]:Government performance audit began in western countries in 1940s and entered a rapid development period after the New Public Management Movement in 70s. At present, it has become an important symbol to measure whether the audit has entered the modernization. The research on the government performance audit in our country started relatively late, which began in -20s. After more than 30 years' research, great progress has been made in theory and practice. In recent years, our government has advocated the construction of "service-oriented government" and "responsible government". Demand for the effective use of public resources to shoulder greater responsibility, which not only makes the demand for government performance audit more and more, but also put forward a higher demand for government performance audit. At the same time, with the rapid development of our economy. The scale of government investment continues to expand, how to make a scientific and reasonable evaluation of the economic, efficiency, effectiveness, social and environmental benefits of investment projects. It is necessary to establish a government investment project performance audit evaluation system suitable for China's national conditions, and then find out the problems existing in the project and put forward suggestions for rectification. Promote the promotion of comprehensive benefits. This is also the significance of this study. On the basis of a large number of literature reading and research, the first definition of government investment projects. The concept and related theoretical basis of government performance audit. Then summarized the current situation and existing problems of performance audit evaluation system of government investment projects, based on this. The evaluation index system of government investment project performance audit is constructed, which mainly involves economic index, efficiency index, effect index, social benefit index and environmental benefit index. And realized the combination of qualitative and quantitative indicators. Then through the Analytic hierarchy process to determine the weight of each index, by issuing questionnaires to experts to determine the degree of membership. Using fuzzy comprehensive evaluation method to calculate the evaluation results, according to the principle of maximum membership to determine the final evaluation conclusion. Verify the feasibility and usefulness of the system. This paper based on the fuzzy comprehensive evaluation method to construct the performance audit evaluation system of government investment projects, on the basis of previous studies. The selection of indicators based on the project life cycle theory divides the project time period and uses the input-output model and the scientific development view theory to make the setting of indicators more comprehensive and innovative. It is hoped that it can provide some reference for the theoretical research and practice of the performance audit evaluation of government investment projects in the future.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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