政府投资项目决策阶段审计理论研究

发布时间：2018-03-14 17:06

本文选题：政府投资项目　切入点：决策　出处：《审计研究》2011年06期 　论文类型：期刊论文

【摘要】：本文介绍了政府投资项目决策现状及存在的问题,基于治理理论、利益相关方理论和委托代理理论探讨了治理视角下受托经济责任涵义,分析了政府投资项目的实质内涵,研究了审计与治理的理论契合,并在剖析审计治理观和审计治理内核的基础上,提出了治理理论在政府投资项目决策阶段审计中的应用模式,从核心组织层面、政府监控层面和社会公众层面与审计部门关系的角度,将审计部门置于高层次监督位置,建立了政府投资项目基于治理理论的审计模型架构,分析了模型监督的有效性,并提出了政府投资项目基于治理理论审计实务中的操作重点。分析表明:政府投资项目基于治理理论的审计模式能够有针对性地解决项目决策失败的问题,具有很强的实际意义。
[Abstract]:This paper introduces the present situation and existing problems of government investment project decision-making. Based on governance theory, stakeholder theory and principal-agent theory, this paper discusses the meaning of entrusted economic responsibility from the perspective of governance, and analyzes the essential connotation of government investment project. On the basis of analyzing the audit governance concept and the audit governance kernel, this paper puts forward the application mode of the governance theory in the decision-making stage of the government investment project, and from the core organization level, the paper studies the theory of audit and governance in accordance with the theory of audit and governance. From the point of view of the relationship between the government supervision level and the public level and the audit department, the audit department is placed in the high level supervision position, the audit model structure based on the governance theory is established, and the effectiveness of the model supervision is analyzed. It also puts forward the key points in the audit practice of government investment projects based on governance theory. The analysis shows that the audit mode based on governance theory can solve the problem of project decision failure. Have very strong practical significance.
【作者单位】：哈尔滨工业大学管理学院;审计署固定资产投资审计司;
【分类号】：F239.6

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