政府投资工程效益审计评价指标体系研究

发布时间：2018-07-11 17:30

本文选题：政府投资工程 + 效益审计　；参考：《青岛大学》2008年硕士论文

【摘要】： 自2003年审计署颁布《审计署2003至2007年审计工作规划》(以下简称《规划》)以来,“经济效益审计”、“绩效审计”、“3E审计”这些字眼就经常进入我们的视线。《规划》的颁布标志着大范围开展政府效益审计在我国正式揭开序幕。随着社会经济的发展,国家逐渐退出了竞争性、盈利性投资领域,政府投资重点转向了基础设施、环保工程、社会公益性设施等公共工程项目。实践证明,政府投资形成的固定资产数量和质量在促进我国社会经济发展中产生了很重要的作用,但也存在投资效益不理想,损失、浪费严重,低水平重复建设,经济犯罪等问题。因此,如何有效开展政府投资工程效益审计已成为当前我国理论界和实务界比较关注的重要课题。本文的写作遵循这样的思路: 首先,阐述了政府投资工程和效益审计的定义,给出了政府投资工程效益审计的含义,分析了政府投资工程效益审计产生和发展的理论基础。其次,阐述了国外关于效益审计评价标准的概况及对我们的启示,分析了几种常见的评价指标体系,揭示了目前政府投资工程效益审计评价指标体系存在的问题。第三,详细阐述了政府投资工程效益审计的评价标准和评价指标,大胆地提出了政府投资工程效益审计评价指标体系由评价标准和评价指标组成。通过借鉴绩效审计、工程审计、经济效益审计的有关理论,以及政府绩效评估等相关指标,从投资决策、投资运行和投资回收三个阶段定性和定量两个方面构建了政府投资工程效益审计评价指标体系。评价内容涉及了政府投资工程的经济效益、社会效益以及生态效益,涵盖了政府投资工程从立项、投资建设到投入使用这样一个完整的过程。
[Abstract]:Since the Audit Commission issued the Audit work Plan from 2003 to 2007 (hereinafter referred to as "the Plan"), "Economic benefit Audit", "performance Audit", The word "3e audit" often comes into our sight. The promulgation of "plan" marks the official prelude of carrying out the government benefit audit on a large scale in our country. With the development of social economy, the country gradually withdrew from the competitive, profitable investment field, the focus of government investment shifted to infrastructure, environmental protection projects, social welfare facilities and other public works projects. Practice has proved that the quantity and quality of fixed assets formed by government investment have played an important role in promoting the social and economic development of our country. Economic crimes, etc. Therefore, how to effectively carry out the audit of the benefit of government investment project has become an important topic which has been paid more attention to by the theorists and the practitioners of our country at present. The writing of this paper follows the following ideas: firstly, the definition of government investment project and benefit audit is expounded, and the meaning of government investment project benefit audit is given. This paper analyzes the theoretical basis of the emergence and development of the benefit audit of government investment projects. Secondly, this paper expounds the general situation of the evaluation standard of benefit audit abroad and its enlightenment to us, analyzes several common evaluation index systems, and reveals the problems existing in the evaluation index system of government investment project benefit audit at present. Thirdly, the evaluation standard and evaluation index of the government investment project benefit audit are elaborated in detail, and the evaluation index system of the government investment project benefit audit is boldly put forward, which is composed of the evaluation standard and the evaluation index. By referring to the relevant theories of performance audit, engineering audit, economic benefit audit, and government performance evaluation, and so on, from the investment decision-making, In the three stages of investment operation and investment recovery, the evaluation index system of government investment project benefit audit is constructed from the qualitative and quantitative aspects. The evaluation involves the economic benefit, social benefit and ecological benefit of the government investment project, and covers the whole process of the government investment project from the establishment of the project, the investment construction to the use of the project.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.6

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