建设项目绩效审计的理论和实务研究

发布时间：2018-05-27 20:01

本文选题：建设项目 + 绩效审计　；参考：《华东师范大学》2006年硕士论文

【摘要】：绩效审计起源于20世纪40年代中期,发展于20世纪70-80年代,至20世纪90年代,在西方发达国家,绩效审计已经占到审计资源的50%以上,在美国更是高达85%以上。在我国,虽然实行国家审计制度才22年,但随着经济的发展和市场经济体制的建立,如何不断丰富和拓展审计内涵和外延,创造与中国实际相结合的绩效审计模式,从而使我国政府审计注入新的活力,这是中国审计制度融入世界审计主流的重要条件,也是促使中国走向审计现代化的重要一步。近两年,审计署对个别重大建设项目组织实施了绩效审计试点工作,这表明建设项目绩效审计将成为我国今后投资审计的重心和未来投资审计发展的趋势。开展建设项目绩效审计,意味着我国投资审计层次的提升和审计内涵的拓展,是投资审计发展之必然。本论文正是从理论和实务两个方面出发,对建设项目绩效审计的相关问题进行了研究和探讨。首先,从绩效审计的产生和发展着手,对绩效审计的概念、特征进行分析。然后,介绍建设项目经济活动的特点对绩效审计的影响,分析了建设项目不同实施阶段具有不同的效益表现形式和绩效审计内容,明确了建设项目绩效审计的涵义、内容和范围。接着通过对当前建设项目中存在的问题及产生原因的分析,阐述了开展建设项目绩效审计的必要性和解决困难的相应对策。在此基础上,论文对建设项目绩效审计评价指标的确定原则、评价指标的内容、主要评价指标的计算分析和运用评价进行了深入的分析研究。最后,通过对河口清淤工程绩效审计项目的实务分析,对开展建设项目绩效审计的思路,确立审计目的和审计标准,明确审计评价内容,制定审计意见等方面进行了阐述。
[Abstract]:The performance audit originated in the middle of 1940s, developed in the 1970s and 1980s, until the 1990s, in the western developed countries, performance audit has accounted for more than 50% of the audit resources, and more than 85% in the United States. In China, although the national audit system has been implemented for only 22 years, with the development of economy and the establishment of market economic system, how to enrich and expand the connotation and extension of audit and create a performance audit model combined with the reality of China, It is an important condition for Chinese auditing system to merge into the mainstream of auditing in the world, and it is also an important step to promote the modernization of audit in China. In the past two years, the Audit Office has carried out the performance audit pilot work on individual major construction projects, which indicates that the performance audit of construction projects will become the focus of investment audit and the development trend of investment audit in the future. The development of construction project performance audit means the improvement of investment audit level and the expansion of audit connotation, which is the necessity of the development of investment audit. This paper studies and discusses the related problems of construction project performance audit from two aspects of theory and practice. Firstly, the concept and characteristics of performance audit are analyzed from the origin and development of performance audit. Then, it introduces the influence of the characteristics of economic activities of construction projects on performance audit, analyzes the different performance forms and contents of performance audit in different stages of implementation of construction projects, and clarifies the meaning of performance audit of construction projects. Content and scope Then through the analysis of the existing problems and the causes of the current construction projects, this paper expounds the necessity of carrying out the performance audit of construction projects and the corresponding countermeasures to solve the difficulties. On this basis, the paper makes a deep analysis and research on the determination principle, the content of the evaluation index, the calculation and analysis of the main evaluation index and the application evaluation of the construction project performance audit evaluation index. Finally, through the practical analysis of the performance audit project of estuarine silt clearing project, this paper expounds the train of thought of developing the performance audit of the construction project, establishing the audit aim and auditing standard, clarifying the audit evaluation content and formulating the audit opinion, etc.
【学位授予单位】：华东师范大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.63

【引证文献】