基于霍尔三维结构的政府绩效审计优化研究

发布时间：2018-04-22 21:20

本文选题：霍尔三维结构 + 政府投资项目　；参考：《会计之友》2017年18期

【摘要】：在我国经济和社会持续快速发展的背景下,作为公共财政支出的重要组成部分,政府投资建设项目日益受到社会公众的关注。对政府投资进行绩效审计,不仅是财政资金支出的核心,同时也是政府履行公共受托责任的重要体现。因此,对投资项目进行绩效审计具有重要意义。文章根据霍尔三维结构改进模型,以深圳市轨道交通二期项目绩效审计为例,提出相关优化建议和对策,以期为政府投资项目绩效审计提供进一步的思路,从而使项目的经济效益、社会效益和环境效益最大化。
[Abstract]:Under the background of sustained and rapid economic and social development in China, as an important part of public financial expenditure, government investment construction projects are increasingly being paid attention to by the public. The performance audit of government investment is not only the core of financial capital expenditure, but also an important embodiment of the government's performance of public fiduciary responsibility. The performance audit of investment projects is of great significance. Based on Holzer's three-dimensional structure improvement model, the article takes the two phase of Shenzhen urban rail transit project performance audit as an example, and puts forward the relevant optimization suggestions and countermeasures, in order to provide further ideas for the performance audit of the government investment projects so as to make the economic, social and environmental benefits of the project. The benefit is maximized.

【作者单位】：浙江财经大学会计学院;浙江物产化工集团有限公司;浙江财经大学公共管理学院;
【基金】：浙江省哲学社会科学规划课题“水环保绩效审计评价指标体系及审计监管模式的优化研究——以浙江省‘五水共治’为背景”(15NDJC118YB) 浙江省哲学社科规划课题“政府权力清单制度下经济责任审计问责机制和实施路径研究”(17NDJC177YB) 财政部课题“国家审计的治理功能研究——基于国家治理现代化视角”(2015KJB034)
【分类号】：F239.4

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