本文選題：建設(shè)項(xiàng)目　切入點(diǎn)：績效審計(jì)　出處：《東北石油大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

【摘要】：我國基礎(chǔ)設(shè)施和基礎(chǔ)產(chǎn)業(yè)發(fā)展滯后,長期以來成為制約經(jīng)濟(jì)發(fā)展的瓶頸。為了加快現(xiàn)代化進(jìn)程的腳步,國家需要進(jìn)行大規(guī)模的工程建設(shè)。在各地的基礎(chǔ)設(shè)施建設(shè)投資項(xiàng)目如火如荼進(jìn)行的同時(shí),種種不良現(xiàn)象也隨之暴露。在這種形勢(shì)下,原來建立在真實(shí)、合法性審計(jì)基礎(chǔ)上的傳統(tǒng)審計(jì)模式己無法適應(yīng)我國國情,局限性不斷凸顯,大力發(fā)展建設(shè)項(xiàng)目績效審計(jì)己經(jīng)成為當(dāng)務(wù)之急。 論文從建設(shè)項(xiàng)目績效審計(jì)的概念、特點(diǎn)、程序及內(nèi)容等方面入手,分析建設(shè)項(xiàng)目績效審計(jì)相關(guān)理論內(nèi)容。介紹國外建設(shè)項(xiàng)目績效審計(jì)已經(jīng)實(shí)施的成型經(jīng)驗(yàn)及我國此方面的現(xiàn)實(shí)狀況,找出在我國基建項(xiàng)目執(zhí)行過程中有效開展績效審計(jì)的障礙因素。然后設(shè)計(jì)適合我國建設(shè)項(xiàng)目的績效審計(jì)的具體操作程序,根據(jù)一定的原則,構(gòu)建建設(shè)項(xiàng)目績效審計(jì)應(yīng)用的指標(biāo)評(píng)價(jià)體系,并提出針對(duì)我國開展工程績效審計(jì)存在障礙的解決建議。通過對(duì)建設(shè)項(xiàng)目實(shí)行全方位、多層次的績效審計(jì)評(píng)價(jià),能夠避免建設(shè)項(xiàng)目效益低下、建設(shè)實(shí)施過程效率不高、重復(fù)建設(shè)等問題。及時(shí)發(fā)現(xiàn)和糾正建設(shè)項(xiàng)目各個(gè)階段存在的漏洞,做到事前防御,從源頭避免建設(shè)資金的浪費(fèi)和損失,發(fā)揮資源的最大效益。最后通過某高校圖書館建設(shè)項(xiàng)目績效審計(jì)實(shí)例的引用,展現(xiàn)績效審計(jì)在項(xiàng)目建設(shè)中的作用,對(duì)我國如何在建設(shè)項(xiàng)目全過程應(yīng)用績效審計(jì)提出更好的解決建議。
[Abstract]:The development of infrastructure and basic industries in China has lagged behind and has long been a bottleneck restricting the development of the economy. In order to speed up the pace of the modernization process, The state needs to carry out large-scale engineering construction. While the infrastructure investment projects in various places are in full swing, all sorts of undesirable phenomena are also exposed. In this situation, they were originally built on the basis of reality. The traditional audit mode on the basis of legitimacy audit has been unable to adapt to the national conditions of our country and its limitations have been highlighted constantly. It has become an urgent task to vigorously develop the performance audit of construction projects. The paper starts with the concept, characteristics, procedure and content of construction project performance audit. This paper analyzes the relevant theoretical contents of construction project performance audit, introduces the molding experience of foreign construction project performance audit and the reality of this aspect in our country. Find out the obstacle factors that can effectively carry out performance audit in the process of carrying out the construction project in our country. Then design the concrete operation procedure of the performance audit suitable for our country construction project, according to certain principle, This paper sets up the index evaluation system of construction project performance audit application, and puts forward some suggestions to solve the problems existing in the development of construction project performance audit, through the implementation of comprehensive and multi-level performance audit evaluation of construction project. It can avoid problems such as low efficiency of construction projects, inefficient construction implementation process, repeated construction, and so on. It can timely discover and correct loopholes existing in various stages of construction projects, achieve prior defense, and avoid waste and loss of construction funds from the source. In the end, through the citation of some university library construction project performance audit example, it shows the function of the performance audit in the project construction. Some suggestions on how to apply performance audit in the whole process of construction project in China are put forward.
【學(xué)位授予單位】：東北石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：F239.4

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