公路建设项目效益审计评价研究

发布时间：2018-01-31 19:31

本文关键词： 公路建设项目效益审计评价经济效益社会效益环境效益　出处：《哈尔滨工程大学》2007年硕士论文　论文类型：学位论文

【摘要】： 国家审计署在《2003—2007年五年审计工作规划》中明确提出积极开展效益审计，在审计力量上逐步加大，2004年效益审计工作达到整个审计工作的10％至20％，效益审计已成为我国国家审计的重要内容。我国政府不断加大对公路的投资力度。1988年10月我国第一条高等级公路嘉沪高等级公路建成通车，2002年达25000公里，居世界第二位。公路建设项目投资金额大、费用使用过程复杂、建设期长，由于受多种因素影响，在项目建设过程中暴露出了很多投资不合理、效益低等现象，同时，由于公路是公共产品，效益审计评价不仅要关注经济效益，还要关注社会效益和生态效益。因此，公路建设项目效益审计评价具有重要的理论和现实意义。论文运用审计运行理论、公众受托经济责任关系理论，效益评价理论等，对公路建设项目效益审计评价的现状和评价机理进行了分析，具体分析了公路建设项目效益审计评价存在的问题、内涵、特征、目标、功能、评价内容，对公路建设项目效益审计评价的运行机制进行了探讨，分析了公路建设项目效益审计评价与项目评价的联系与区别，给出了公路项目效益审计评价系统的框架。从经济效益、社会效益、环境效益三方面构建了公路建设项目效益审计评价指标体系和模糊综合评价模型，并应用于兴凯湖公路建设项目的效益审计的实证分析中，使理论与实践密切结合，在借鉴现有研究成果的基础上，，结合公路建设项目效益审计评价评价实际从提高公路项目审计人员的素质，审计评价模式和方法，效益审计评价标准等方面提出了完善公路项目效益审计评价的对策。
[Abstract]:The National Audit Office in the "2003-2007 five-year audit work plan" clearly put forward to actively carry out the benefit audit, in the audit force gradually increased. In 2004, the benefit audit reached 10% to 20 percent of the whole audit work, and the benefit audit has become an important part of the national audit in our country. In October 1988, China's first high-grade highway Jia-Hu high-grade highway was completed and opened to traffic, reaching 25000 km on 2002. Second in the world. Highway construction project investment amount is large, the cost use process is complex, the construction period is long, because of the influence of many kinds of factors, in the project construction process exposed a lot of unreasonable investment, low benefit and so on. At the same time, because the highway is a public product, the benefit audit evaluation should pay attention not only to the economic benefits, but also to the social and ecological benefits. The evaluation of highway construction project benefit audit has important theoretical and practical significance. This paper analyzes the present situation and evaluation mechanism of highway construction project benefit audit evaluation by using audit operation theory, public fiduciary economic responsibility relationship theory, benefit evaluation theory and so on. This paper analyzes the problems, connotation, characteristics, objectives, functions and contents of the evaluation of highway construction project benefit audit, and probes into the operational mechanism of the evaluation of highway construction project benefit audit. This paper analyzes the relationship and difference between the evaluation of highway construction project benefit audit and the project evaluation, and gives the framework of the highway project benefit audit evaluation system from the aspects of economic benefit and social benefit. The evaluation index system and fuzzy comprehensive evaluation model of highway construction project benefit audit are constructed in three aspects of environmental benefit, and applied to the empirical analysis of benefit audit of Xingkai Lake highway construction project. Make the theory and practice closely combined, on the basis of the existing research results, combined with the evaluation of highway construction project effectiveness audit evaluation from improving the quality of road project auditors, audit evaluation model and methods. The measures to improve the evaluation of highway project benefit audit are put forward in the aspects of evaluation standard of benefit audit and so on.
【学位授予单位】：哈尔滨工程大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F542;F239.62

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