公共投资项目绩效审计之研究

发布时间：2018-05-25 17:31

本文选题：公共投资项目 + 绩效审计　；参考：《河南大学》2008年硕士论文

【摘要】： 从1994年开始,我国对财政体制和投融资体制实施了一系列的改革。随着以建立公共财政为目标的财政体制改革的不断深入,公共财政体系和框架逐渐完善,政府职能由原来的对社会经济各方面的全面干预,逐步转变为只对市场失效部分进行补充,公共投资的重点转向了公共投资领域中的非竞争性项目。审计署在2003至2007年审计工作发展规划中明确提出了“积极开展绩效审计,促进提高财政资金的管理水平和使用效益”,要求不仅要对项目建设资金使用中的不合规、不合法的行为进行审计,而且要对资金使用的效益、效果进行审计。把展开绩效审计作为审计工作的一项重要任务来抓,如何加强对公共投资项目的绩效审计已经成为我国审计领域面临的重要课题。同时,公共投资项目的支出在整个公共支出中占有相当大的比重,在我国社会经济发展中发挥着重要的作用。而广义的公共投资项目不仅包括公共工程项目,而且还包括科技、医疗、卫生以及其他专项资金项目。因此对其进行必要的绩效审计以保证公共投资的经济性、效率性和效果性势在必行。又由于公共投资项目绩效审计的基本原理也适用于其他专项资金项目的绩效审计,因此深入系统地研究公共投资项目绩效审计,对于其他项目的绩效审计工作也有着重要的参考和借鉴意义。本论文就我国开展公共投资项目绩效审计的情况进行了研究。本文首先介绍了国内外绩效审计的发展状况,对目前我国开展公共投资项目绩效审计的必要性进行了分析。接着就公共投资项目绩效审计中的基本问题进行了探讨,对包括公共投资项目绩效审计的目标、范围、主要内容等基本问题进行了分析和研究。接着本文重点研究了公共投资项目绩效审计评价体系,并在认真归纳与分析的基础上提出了我国公共投资项目评价指标体系。最后,论文对我国开展公共投资项目绩效审计的难点及其开展过程中存在的问题进行了分析,并提出相应的措施建议。希望本文的探讨能起到抛砖引玉的作用,为我国公共投资项目绩效审计的理论与实务研究尽自己的微薄之力。
[Abstract]:Since 1994, China has implemented a series of reforms to the financial system and the investment and financing system. With the deepening of the financial system reform aimed at the establishment of public finance, the public finance system and framework have been gradually improved, and the government functions have changed from the original comprehensive intervention in all aspects of social economy. The emphasis of public investment has shifted to non-competitive projects in the field of public investment. In the development plan of audit work from 2003 to 2007, the Audit Office clearly proposed that "actively carry out the performance audit, promote the improvement of the management level and utilization efficiency of the financial funds", and require not only the irregularities in the use of the project construction funds, Illegal acts of audit, and the use of funds to the effectiveness of the audit. How to strengthen the performance audit of public investment projects has become an important subject in the field of audit in our country. At the same time, the expenditure of public investment projects occupies a large proportion in the whole public expenditure and plays an important role in the social and economic development of our country. Public investment projects in the broad sense include not only public works projects, but also technology, medical, health and other specialised funds. Therefore, it is imperative to conduct the necessary performance audit to ensure the economy, efficiency and effectiveness of public investment. Because the basic principle of performance audit of public investment project is also applicable to the performance audit of other special fund projects, so the performance audit of public investment project is deeply and systematically studied. It also has important reference and significance for the performance audit of other projects. This paper studies the performance audit of public investment projects in China. This paper first introduces the development of performance audit at home and abroad, and analyzes the necessity of public investment project performance audit in China. Then the basic problems in the performance audit of public investment projects are discussed, including the objectives, scope and main contents of the performance audit of public investment projects are analyzed and studied. Then this paper focuses on the performance audit evaluation system of public investment projects and puts forward the evaluation index system of public investment projects in China on the basis of careful induction and analysis. Finally, the paper analyzes the difficulties and problems in the process of the performance audit of public investment projects in China, and puts forward the corresponding measures. It is hoped that the discussion in this paper will be helpful to the theoretical and practical research on the performance audit of public investment projects in China.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.6

【引证文献】