本文選題：建設項目 + 績效審計�。� 參考：《華東師范大學》2006年碩士論文

【摘要】：績效審計起源于20世紀40年代中期,發(fā)展于20世紀70-80年代,至20世紀90年代,在西方發(fā)達國家,績效審計已經(jīng)占到審計資源的50%以上,在美國更是高達85%以上。在我國,雖然實行國家審計制度才22年,但隨著經(jīng)濟的發(fā)展和市場經(jīng)濟體制的建立,如何不斷豐富和拓展審計內涵和外延,創(chuàng)造與中國實際相結合的績效審計模式,從而使我國政府審計注入新的活力,這是中國審計制度融入世界審計主流的重要條件,也是促使中國走向審計現(xiàn)代化的重要一步。 近兩年,審計署對個別重大建設項目組織實施了績效審計試點工作,這表明建設項目績效審計將成為我國今后投資審計的重心和未來投資審計發(fā)展的趨勢。開展建設項目績效審計,意味著我國投資審計層次的提升和審計內涵的拓展,是投資審計發(fā)展之必然。本論文正是從理論和實務兩個方面出發(fā),對建設項目績效審計的相關問題進行了研究和探討。 首先,從績效審計的產(chǎn)生和發(fā)展著手,對績效審計的概念、特征進行分析。然后,介紹建設項目經(jīng)濟活動的特點對績效審計的影響,分析了建設項目不同實施階段具有不同的效益表現(xiàn)形式和績效審計內容,明確了建設項目績效審計的涵義、內容和范圍。接著通過對當前建設項目中存在的問題及產(chǎn)生原因的分析,闡述了開展建設項目績效審計的必要性和解決困難的相應對策。在此基礎上,論文對建設項目績效審計評價指標的確定原則、評價指標的內容、主要評價指標的計算分析和運用評價進行了深入的分析研究。最后,通過對河口清淤工程績效審計項目的實務分析,對開展建設項目績效審計的思路,確立審計目的和審計標準,明確審計評價內容,制定審計意見等方面進行了闡述。
[Abstract]:The performance audit originated in the middle of 1940s, developed in the 1970s and 1980s, until the 1990s, in the western developed countries, performance audit has accounted for more than 50% of the audit resources, and more than 85% in the United States. In China, although the national audit system has been implemented for only 22 years, with the development of economy and the establishment of market economic system, how to enrich and expand the connotation and extension of audit and create a performance audit model combined with the reality of China, It is an important condition for Chinese auditing system to merge into the mainstream of auditing in the world, and it is also an important step to promote the modernization of audit in China. In the past two years, the Audit Office has carried out the performance audit pilot work on individual major construction projects, which indicates that the performance audit of construction projects will become the focus of investment audit and the development trend of investment audit in the future. The development of construction project performance audit means the improvement of investment audit level and the expansion of audit connotation, which is the necessity of the development of investment audit. This paper studies and discusses the related problems of construction project performance audit from two aspects of theory and practice. Firstly, the concept and characteristics of performance audit are analyzed from the origin and development of performance audit. Then, it introduces the influence of the characteristics of economic activities of construction projects on performance audit, analyzes the different performance forms and contents of performance audit in different stages of implementation of construction projects, and clarifies the meaning of performance audit of construction projects. Content and scope Then through the analysis of the existing problems and the causes of the current construction projects, this paper expounds the necessity of carrying out the performance audit of construction projects and the corresponding countermeasures to solve the difficulties. On this basis, the paper makes a deep analysis and research on the determination principle, the content of the evaluation index, the calculation and analysis of the main evaluation index and the application evaluation of the construction project performance audit evaluation index. Finally, through the practical analysis of the performance audit project of estuarine silt clearing project, this paper expounds the train of thought of developing the performance audit of the construction project, establishing the audit aim and auditing standard, clarifying the audit evaluation content and formulating the audit opinion, etc.
【學位授予單位】：華東師范大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.63

【引證文獻】

相關碩士學位論文 前3條

1 趙小平;政府公共工程績效審計評價指標體系研究[D];西南財經(jīng)大學;2007年

2 唐芬;我國工程建設項目審計體系構建研究[D];天津大學;2007年

3 王芳;政府公共工程績效審計指標體系構建研究[D];河北經(jīng)貿大學;2013年

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本文編號：1943560