农村基础设施建设资金绩效审计评价指标探讨

发布时间：2018-07-07 19:33

本文选题：农村基础设施建设 + 评价指标　；参考：《商业会计》2009年18期

【摘要】：我国农村基础设施绩效评价虽然取得了一定发展,但是仍然存在一些问题,表现在:一是评价指标不全面,评价范围窄。效益评价体系大多侧重经济效益评价,评价指标中财务指标多、非财务指标少,定量指标多、定性指标少。二是评价指标没有针对性,评价内容片面。已经提出的效益评价指标体系内容比较宽泛,大多为一些通用指标,在对具体项目进行评价时往往没有针对性。三是评价指标缺乏相对应的审计标准,评价结果缺乏可比性。笔者认为通过定性、定量指标体系,可以对农村基础设施建设资金从经济效益、社会效益和环境效益进行全方位综合评价,建立一套具有实践价值的农村基础设施绩效审计评价指标体系,可以有效解决上述存在的问题。
[Abstract]:Although the performance evaluation of rural infrastructure in China has made some progress, there are still some problems, such as: first, the evaluation index is not comprehensive, and the evaluation scope is narrow. Most of the benefit evaluation systems focus on the evaluation of economic benefits. There are more financial indicators, less non-financial indicators, more quantitative indicators and fewer qualitative indicators in the evaluation index. Second, the evaluation index does not have pertinence, the evaluation content is one-sided. The content of benefit evaluation index system that has been put forward is relatively broad, most of them are general indexes, and they are often not targeted when evaluating specific projects. Third, the evaluation index lacks the corresponding audit standard, the evaluation result lacks comparability. The author thinks that through the qualitative and quantitative index system, the funds for rural infrastructure construction can be comprehensively evaluated in terms of economic, social and environmental benefits. Establishing a set of performance evaluation index system of rural infrastructure performance audit with practical value can effectively solve the problems mentioned above.
【作者单位】：南京审计学院;
【分类号】：F239.6

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