安庆市公共工程投资绩效审计研究

发布时间：2018-01-16 10:37

本文关键词：安庆市公共工程投资绩效审计研究　出处：《南京理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国社会经济的不断发展,公共工程支出的不断加大,社会公众对政府责任和效能的关注度也日益增高,如何开展和加强对公共工程投资的绩效审计已成为政府投资审计面临的重要问题。作为一种有效手段和工具,对公共工程投资进行绩效审计可以有效监督公共工程投资行为,客观评估投资效能,从而切实提高政府公共工程投资建设的管理绩效,强化政府管理责任。同诸多西方国家相比,我国公共工程投资绩效审计尚处在探索阶段,缺少科学的立项依据和完整的评价指标,审计人员专业和手段有限,审计质量还有待提高,特别是基层审计机关,尚未开展真正意义上的绩效审计。本论文从理论和实务两个方面,对公共工程投资绩效审计实施困境及推进建议进行了研究和探讨。首先,本论文通过阅读相关文献,对公共工程、公共工程投资、绩效审计概念进行了梳理,界定了公共工程投资绩效审计概念,并对公共项目等相关理论基础进行了论述。其次,论述安庆市近几年来,开展公共工程投资绩效审计的基本情况,通过具体实例,阐述安庆市公共工程投资绩效审计实施的内容、存在的问题,对实施困境及原因进行深刻剖析。再次,对美国、英国等西方国家公共工程投资绩效审计的理论与实践情况进行研究分析,归纳相关做法,借鉴成功经验；对我国公共工程投资绩效审计发展现状进行论述,总结我国先进地、市具有代表性的绩效审计模式。最后,针对安庆绩效审计开展的实际情况,就如何推进,提出改善审计环境、提升绩效审计质量等对应的对策和建议。
[Abstract]:With China's economic and social development, public works spending continues to increase, the public have also increased the responsibility of the government and the efficiency of attention, how to develop and strengthen the performance audit of public investment projects has become an important issue facing the government investment audit. As an effective means and tools for public works investment performance audit can effectively supervise the public project investment behavior, objective evaluation of investment efficiency, so as to effectively improve the performance of government management investment and construction of public works, strengthen the government management responsibility. Compared with many western countries, China's public investment project performance audit is still in the exploratory stage, the lack of scientific basis and complete the project evaluation, audit professional and limited means, audit quality is to be improved, especially the basic audit institution, performance audit has not yet been carried out on the true meaning of this. This paper from the two aspects of theory and practice, predicament of performance audit of public works investment and suggestions are studied and discussed in this paper. Firstly, by reading the relevant literature on public works, public project investment performance audit carried out and defines the public project investment performance audit, are discussed and the public project and other related theories. Secondly, discusses the Anqing city in recent years, carry out the basic situation of performance audit of public investment projects, through concrete examples, discusses the performance audit of public works investment carried out in Anqing City, the existing problems, a deep analysis of the predicament and reason. Again, to the United States, theory and practice Britain and other western countries public project investment performance audit research and analysis, summarized the relevant practices, learn from the successful experience of China's public project; investment performance audit The development status is discussed, and the representative performance audit mode of our country is summarized. Finally, according to the actual situation of performance audit in Anqing, corresponding countermeasures and suggestions are put forward to improve audit environment and improve the quality of performance audit.

【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F239.63

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