政府投资公共工程项目绩效审计研究

发布时间：2018-04-23 14:45

本文选题：绩效审计 + 工程项目　；参考：《同济大学》2008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,绩效审计己经占到审计资源的50%以上,在美国更是高达85%以上。进入21世纪,这个数字还在继续增大,美国绩效审计占到审计资源的90%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。近些年,审计署对个别重大工程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,对政府投资公共工程项目绩效审计的相关问题进行了研究和探讨。首先,本文以政府绩效管理与政府绩效审计两方面理论为两条主线,对绩效审计的概念、特征以及重要地位进行分析概括。其次,按照国别顺序介绍了国外政府绩效审计开展的情况,并对其审计流程加以归纳,总结了其成功经验。再次,本文重点论述了我国政府投资公共工程项目绩效审计作为政府绩效审计的一个分支,有其特有的评价指标体系、评价标准以及评价方法,并以案例的形式进行了详细说明了模糊层析分析法的实际运用,将定性与定量评价结合起来。最后,分析现状,展望未来。列举了在我国目前政府投资公共工程项目方面的很多问题,提出了工程绩效审计应该在注重解决问题、向事前事中转变、推行结果公告以及强化责任追究制度等几个方面在未来的绩效审计中加强。
[Abstract]:The performance audit originated in the middle of 1940s, developed in the 1970s and 1980s, until the 1990s, in the western developed countries, the performance audit has accounted for more than 50% of the audit resources, in the United States is as high as more than 85%. In the 21st century, this number is still increasing, American performance audit accounts for more than 90% of audit resources. 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 recent years, the Audit Office has carried out the performance audit pilot work on individual major engineering 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 performance audit of public projects invested by the government from two aspects: theory and practice. First of all, this paper analyzes the concept, characteristics and important status of performance audit based on the two main theories of government performance management and government performance audit. Secondly, the paper introduces the foreign government performance audit according to the country order, summarizes its audit process and summarizes its successful experience. Thirdly, this paper focuses on the performance audit of government investment public projects as a branch of government performance audit, has its unique evaluation index system, evaluation criteria and evaluation methods. The practical application of fuzzy chromatographic analysis is explained in detail in the form of a case, which combines qualitative and quantitative evaluation. Finally, analyze the present situation and look forward to the future. This paper enumerates many problems in the aspect of government investment in public works projects in our country, and points out that engineering performance audit should pay attention to solving the problems and change to a prior matter. The implementation of the results announcement and the strengthening of the accountability system will be strengthened in the future performance audit.
【学位授予单位】：同济大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.6

【引证文献】