政府公共工程投资项目效益审计评价研究

发布时间：2018-07-27 10:57

【摘要】： 李金华审计长多次说过,要重新认识现代审计的本质,现代审计的本质是什么呢?是民主与法制的产物,也是民主与法制的工具。也就是说,审计机关要为民主与法制建设服务。那么,通过什么途径服务,怎么服务?可以说,效益审计就是一种重要的途径,因为效益审计实际就是审计政府部门履行公共资金责任的情况,是监督政府部门,实际这也是效益审计产生的理论基础,通过审计效益,来促进决策的科学化与民主化,来促进政府部门依法高效履行对公共资金的管理职责。政府公共工程投资是国民经济的基础性投入,具有支出分布广、投资金额大、费用使用过程复杂、受多种因素影响的特点,是政府公共资金支出的核心和关键,因此以财政性资金为主线,将投资审计纳入公共财政框架下,分析公共资金的使用效益,是投资审计的发展趋势。为使有限的公共投资发挥更大效益,不仅要对项目建设和资金使用中的不合规、不合法的行为进行审计,而且要对资金使用取得的效益、效果等进行审计。政府公共工程投资效益审计工作的核心内容之一就是对政府公共工程投资活动进行效益评价,而评价指标和评价标准是效益审计评价的最重要的内容之一,本论文的研究重点是如何从国家审计的角度构建政府公共工程投资效益评价指标体系和如何确定审计评价标准。本文的展开脉络是:首先在对政府公共工程投资活动进行充分分析的基础上,从经济性、效率性和效果性三方面衡量政府支出,涵盖政府公共工程的资金管理、建设管理两条线索,把繁杂的政府投资活动进行层层细化,构建了政府公共工程投资效益审计的评价指标。然后论文以法律法规以及行业历史标准等形式探讨如何选择评价标准,从审计经验等方面列举了确定评价标准的方法。最后结合政府公共工程投资项目效益审计案例对建立的效益审计评价体系理论进行运用,并通过具体的审计案例对我国政府公共工程投资效益审计的实践进行了分析。
[Abstract]:Li Jinhua Auditor-General has said many times, to re-understand the nature of modern audit, what is the essence of modern audit? Is the product of democracy and legal system, is also the tool of democracy and legal system. In other words, audit institutions should serve the construction of democracy and the legal system. So, by what means and how? It can be said that the benefit audit is an important way, because it is actually the audit of government departments' performance of public fund responsibilities and the supervision of government departments. In practice, this is also the theoretical basis for the production of benefit audits. Through the audit benefit, it can promote the scientific and democratic decision-making, and promote the government departments to perform the responsibility of managing the public funds efficiently according to the law. Government public project investment is the basic input of national economy. It has the characteristics of wide distribution of expenditure, large amount of investment, complicated process of using expenses, and influenced by various factors, which is the core and key of government public fund expenditure. Therefore, the development trend of investment audit is to take financial funds as the main line, to bring investment audit into the framework of public finance, and to analyze the utilization benefit of public funds. In order to make the limited public investment exert more benefit, we should not only audit the irregular and illegal behavior in the project construction and the use of funds, but also audit the benefit and effect of the use of funds. One of the core contents of the government public works investment benefit audit is to evaluate the benefit of the government public works investment activities, and the evaluation index and the evaluation standard are one of the most important contents of the benefit audit evaluation. The research focus of this paper is how to construct the evaluation index system of the investment benefit of government public works from the angle of national audit and how to determine the auditing evaluation standard. The development of this paper is as follows: firstly, on the basis of the full analysis of the investment activities of government public works, the paper measures the government expenditure from three aspects: economy, efficiency and effectiveness, and covers the fund management of government public works. Two clues of construction management are given to refine the complicated government investment activities and to construct the evaluation index for the audit of the investment benefit of the government public works. Then the paper discusses how to select the evaluation standard in the form of laws and regulations and industry history standard, and enumerates the methods of determining the evaluation standard from the aspects of audit experience and so on. Finally, the theory of benefit audit evaluation system of government public works investment project is applied, and the practice of government investment benefit audit in our country is analyzed through specific audit cases.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F283;F239.6

【相似文献】