绩效审计在建设项目中的应用研究

发布时间：2018-03-11 14:51

本文选题：建设项目　切入点：绩效审计　出处：《东北石油大学》2011年硕士论文　论文类型：学位论文

【摘要】：我国基础设施和基础产业发展滞后,长期以来成为制约经济发展的瓶颈。为了加快现代化进程的脚步,国家需要进行大规模的工程建设。在各地的基础设施建设投资项目如火如荼进行的同时,种种不良现象也随之暴露。在这种形势下,原来建立在真实、合法性审计基础上的传统审计模式己无法适应我国国情,局限性不断凸显,大力发展建设项目绩效审计己经成为当务之急。论文从建设项目绩效审计的概念、特点、程序及内容等方面入手,分析建设项目绩效审计相关理论内容。介绍国外建设项目绩效审计已经实施的成型经验及我国此方面的现实状况,找出在我国基建项目执行过程中有效开展绩效审计的障碍因素。然后设计适合我国建设项目的绩效审计的具体操作程序,根据一定的原则,构建建设项目绩效审计应用的指标评价体系,并提出针对我国开展工程绩效审计存在障碍的解决建议。通过对建设项目实行全方位、多层次的绩效审计评价,能够避免建设项目效益低下、建设实施过程效率不高、重复建设等问题。及时发现和纠正建设项目各个阶段存在的漏洞,做到事前防御,从源头避免建设资金的浪费和损失,发挥资源的最大效益。最后通过某高校图书馆建设项目绩效审计实例的引用,展现绩效审计在项目建设中的作用,对我国如何在建设项目全过程应用绩效审计提出更好的解决建议。
[Abstract]:The development of infrastructure and basic industries in China has lagged behind and has long been a bottleneck restricting the development of the economy. In order to speed up the pace of the modernization process, The state needs to carry out large-scale engineering construction. While the infrastructure investment projects in various places are in full swing, all sorts of undesirable phenomena are also exposed. In this situation, they were originally built on the basis of reality. The traditional audit mode on the basis of legitimacy audit has been unable to adapt to the national conditions of our country and its limitations have been highlighted constantly. It has become an urgent task to vigorously develop the performance audit of construction projects. The paper starts with the concept, characteristics, procedure and content of construction project performance audit. This paper analyzes the relevant theoretical contents of construction project performance audit, introduces the molding experience of foreign construction project performance audit and the reality of this aspect in our country. Find out the obstacle factors that can effectively carry out performance audit in the process of carrying out the construction project in our country. Then design the concrete operation procedure of the performance audit suitable for our country construction project, according to certain principle, This paper sets up the index evaluation system of construction project performance audit application, and puts forward some suggestions to solve the problems existing in the development of construction project performance audit, through the implementation of comprehensive and multi-level performance audit evaluation of construction project. It can avoid problems such as low efficiency of construction projects, inefficient construction implementation process, repeated construction, and so on. It can timely discover and correct loopholes existing in various stages of construction projects, achieve prior defense, and avoid waste and loss of construction funds from the source. In the end, through the citation of some university library construction project performance audit example, it shows the function of the performance audit in the project construction. Some suggestions on how to apply performance audit in the whole process of construction project in China are put forward.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4

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