辽宁高速公路项目效益审计评价体系研究

发布时间：2018-03-15 02:17

本文选题：高速公路　切入点：效益审计　出处：《大连理工大学》2008年硕士论文　论文类型：学位论文

【摘要】： 辽宁是我国高速公路工程建设最早,发展最快的省份之一。加强对高速公路项目的效益审计,已成为我省审计机关工作的重点之一。但目前我们国家效益审计还处在探索阶段,真正独立的、全面的、综合性的效益审计在全部审计项目中所占的比例还非常小,效益审计中成熟的可借鉴的东西还比较少,还没有一套系统完整的效益评价体系,制约了效益审计的开展。因此,效益评价体系的建立,是我省高速公路审计人员面临的重要研究课题之一。本文借鉴项目后评价的理论方法和管理思想,结合笔者参加高速公路项目审计的实践,从目标评价、过程评价、经济评价、影响评价和可持续性评价五个方面,提出了31个效益评价指标,建立起了一套相对完整的高速公路项目效益审计的效益评价体系,并应用本文建立的评价体系对沈阳到大连高速公路项目进行了效益评价。本文的研究成果,可以为高速公路项目效益审计实践提供理论支持,并可供其他工程项目效益审计参考。本文建立的评价体系还有很多不完善的地方,需要在高速公路效益审计实践中不断检验和改进。
[Abstract]:Liaoning is one of the earliest and fastest-growing provinces in highway engineering construction in China. Strengthening the efficiency audit of highway projects has become one of the focal points in the work of our provincial audit organs. However, at present, our national benefit audit is still in the exploratory stage. The proportion of truly independent, comprehensive, comprehensive benefit audits in the total audit projects is still very small, and there are relatively few mature things that can be used for reference in the benefit audit, and there is not yet a systematic and complete benefit evaluation system. Therefore, the establishment of benefit evaluation system is one of the important research topics faced by highway auditors in our province. This article draws lessons from the theory method and the management thought of the project post-evaluation, combined with the author's practice of participating in the expressway project audit, from five aspects: objective evaluation, process evaluation, economic evaluation, impact evaluation and sustainability evaluation. This paper puts forward 31 benefit evaluation indexes, establishes a set of relatively complete benefit evaluation system of expressway project benefit audit, and applies the evaluation system established in this paper to evaluate the benefit of Shenyang to Dalian expressway project. The research results of this paper can provide theoretical support for the practice of expressway project benefit audit, and can be used as reference for other engineering projects. There are still many imperfections in the evaluation system established in this paper. It needs to be continuously tested and improved in the practice of highway benefit audit.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F542;F239.6

【引证文献】