西汉高速建设项目绩效审计评价指标体系研究

发布时间：2018-02-22 11:02

本文关键词： 高速公路公共投资项目效益审计评价指标体系　出处：《西北大学》2012年硕士论文　论文类型：学位论文

【摘要】：高速公路目前,高速公路建设已经成为了国民经济的投入项目之一,由于它支出范围大、投资规模大、经费流转过程漫长、易受其他因素干扰,然而,它也是政府公共资金支出的一份子,因此以项目建设作为工程的主要内容,利用在公共财政框架中进行投资审计,了解项目建设的效率,也是投资审计的未来方向。如果想要获得更大的利益,就要严格执行这种审计措施,对于不合规矩的行为要采取一定的措施,这样才能对投入资金产生的效益、成果等展开审计工作。对政府投资项目活动展开效益审计俨然成为了高速公路项目效益审计工作里不可或缺内容。本文从公共经济学、公共管理学、政府经济学、规制经济学等角度出发,审计了政府投入在高速公路项目的收益,并深入研究了国内外效益审计工作的发展以及现状,对高速公路研究了该项目的审核问题以及这种审核责任的关系,建立了高速公路这种公共项目的审核结构,通过这种结构的理论再结合相关特点,运用高速公路这一项工程计划的运作实际概念提出高速公路这个工程项目一共分为四个时期,每一个时期都有自己的审核体系,并应用于西汉高速工程的经济收益在审核过程中的分析,实际情况和相关理论结合起来就可以审核高速公路工程可以获得的收益审核计划的合理性和实际情况。另外,根据一些前任的理论知识,从大局出发,为了建设一个合理和公正的公共工程审核计划理论,组建高素质的高速公路工程收益统计部门的角度想,提出了高速公路工程效益审计评价指标体系的意见。
[Abstract]:At present, highway construction has become one of the investment projects of national economy. Because of its large scope of expenditure, large scale of investment, long process of fund flow, and easy to be interfered by other factors, however, It is also a part of the government's public fund expenditure. Therefore, it takes project construction as the main content of the project, uses investment audits in the framework of public finance to understand the efficiency of the project construction. It is also the future direction of investment audit. If you want to gain more benefits, you must strictly implement this audit measure and take certain measures to deal with unruly behavior, so that you can benefit from the investment funds. The benefit audit of the government investment project activities has become an indispensable part of the highway project benefit audit work. From the perspectives of public economics, public management, government economics and regulation economics, this paper has audited the benefits of government investment in highway projects, and has deeply studied the development and present situation of efficiency audit at home and abroad. This paper studies the audit problem of the expressway and the relationship between the audit responsibility and the audit responsibility, and establishes the audit structure of the public project of the expressway. Through the theory of this structure, combining with the relevant characteristics, Using the actual concept of the operation of the expressway project, it is put forward that the expressway project is divided into four periods, each of which has its own audit system. And applied to the analysis of the economic benefits of the high-speed engineering in the Western Han Dynasty during the audit process, the actual situation and relevant theories can be combined to audit the rationality and actual situation of the profit audit plan that the expressway project can obtain. According to the theoretical knowledge of some predecessors, starting from the overall situation, in order to build a reasonable and fair theory of the public works audit plan and to set up a high-quality highway project revenue statistics department, The evaluation index system of expressway engineering benefit audit is put forward.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.63

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