發(fā)布時(shí)間：2018-04-22 21:20

  本文選題：霍爾三維結(jié)構(gòu) + 政府投資項(xiàng)目　； 參考：《會(huì)計(jì)之友》2017年18期

【摘要】：在我國(guó)經(jīng)濟(jì)和社會(huì)持續(xù)快速發(fā)展的背景下,作為公共財(cái)政支出的重要組成部分,政府投資建設(shè)項(xiàng)目日益受到社會(huì)公眾的關(guān)注。對(duì)政府投資進(jìn)行績(jī)效審計(jì),不僅是財(cái)政資金支出的核心,同時(shí)也是政府履行公共受托責(zé)任的重要體現(xiàn)。因此,對(duì)投資項(xiàng)目進(jìn)行績(jī)效審計(jì)具有重要意義。文章根據(jù)霍爾三維結(jié)構(gòu)改進(jìn)模型,以深圳市軌道交通二期項(xiàng)目績(jī)效審計(jì)為例,提出相關(guān)優(yōu)化建議和對(duì)策,以期為政府投資項(xiàng)目績(jī)效審計(jì)提供進(jìn)一步的思路,從而使項(xiàng)目的經(jīng)濟(jì)效益、社會(huì)效益和環(huán)境效益最大化。
[Abstract]:Under the background of sustained and rapid economic and social development in China, as an important part of public financial expenditure, government investment construction projects are increasingly being paid attention to by the public. The performance audit of government investment is not only the core of financial capital expenditure, but also an important embodiment of the government's performance of public fiduciary responsibility. The performance audit of investment projects is of great significance. Based on Holzer's three-dimensional structure improvement model, the article takes the two phase of Shenzhen urban rail transit project performance audit as an example, and puts forward the relevant optimization suggestions and countermeasures, in order to provide further ideas for the performance audit of the government investment projects so as to make the economic, social and environmental benefits of the project. The benefit is maximized.

【作者單位】： 浙江財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;浙江物產(chǎn)化工集團(tuán)有限公司;浙江財(cái)經(jīng)大學(xué)公共管理學(xué)院;
【基金】：浙江省哲學(xué)社會(huì)科學(xué)規(guī)劃課題“水環(huán)�？�(jī)效審計(jì)評(píng)價(jià)指標(biāo)體系及審計(jì)監(jiān)管模式的優(yōu)化研究——以浙江省‘五水共治’為背景”(15NDJC118YB) 浙江省哲學(xué)社科規(guī)劃課題“政府權(quán)力清單制度下經(jīng)濟(jì)責(zé)任審計(jì)問責(zé)機(jī)制和實(shí)施路徑研究”(17NDJC177YB) 財(cái)政部課題“國(guó)家審計(jì)的治理功能研究——基于國(guó)家治理現(xiàn)代化視角”(2015KJB034)
【分類號(hào)】：F239.4

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