本文關(guān)鍵詞：安慶市公共工程投資績效審計研究　出處：《南京理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 公共工程 投資 績效審計

【摘要】：隨著我國社會經(jīng)濟(jì)的不斷發(fā)展,公共工程支出的不斷加大,社會公眾對政府責(zé)任和效能的關(guān)注度也日益增高,如何開展和加強(qiáng)對公共工程投資的績效審計已成為政府投資審計面臨的重要問題。作為一種有效手段和工具,對公共工程投資進(jìn)行績效審計可以有效監(jiān)督公共工程投資行為,客觀評估投資效能,從而切實提高政府公共工程投資建設(shè)的管理績效,強(qiáng)化政府管理責(zé)任。同諸多西方國家相比,我國公共工程投資績效審計尚處在探索階段,缺少科學(xué)的立項依據(jù)和完整的評價指標(biāo),審計人員專業(yè)和手段有限,審計質(zhì)量還有待提高,特別是基層審計機(jī)關(guān),尚未開展真正意義上的績效審計。本論文從理論和實務(wù)兩個方面,對公共工程投資績效審計實施困境及推進(jìn)建議進(jìn)行了研究和探討。首先,本論文通過閱讀相關(guān)文獻(xiàn),對公共工程、公共工程投資、績效審計概念進(jìn)行了梳理,界定了公共工程投資績效審計概念,并對公共項目等相關(guān)理論基礎(chǔ)進(jìn)行了論述。其次,論述安慶市近幾年來,開展公共工程投資績效審計的基本情況,通過具體實例,闡述安慶市公共工程投資績效審計實施的內(nèi)容、存在的問題,對實施困境及原因進(jìn)行深刻剖析。再次,對美國、英國等西方國家公共工程投資績效審計的理論與實踐情況進(jìn)行研究分析,歸納相關(guān)做法,借鑒成功經(jīng)驗；對我國公共工程投資績效審計發(fā)展現(xiàn)狀進(jìn)行論述,總結(jié)我國先進(jìn)地、市具有代表性的績效審計模式。最后,針對安慶績效審計開展的實際情況,就如何推進(jìn),提出改善審計環(huán)境、提升績效審計質(zhì)量等對應(yīng)的對策和建議。
[Abstract]:With China's economic and social development, public works spending continues to increase, the public have also increased the responsibility of the government and the efficiency of attention, how to develop and strengthen the performance audit of public investment projects has become an important issue facing the government investment audit. As an effective means and tools for public works investment performance audit can effectively supervise the public project investment behavior, objective evaluation of investment efficiency, so as to effectively improve the performance of government management investment and construction of public works, strengthen the government management responsibility. Compared with many western countries, China's public investment project performance audit is still in the exploratory stage, the lack of scientific basis and complete the project evaluation, audit professional and limited means, audit quality is to be improved, especially the basic audit institution, performance audit has not yet been carried out on the true meaning of this. This paper from the two aspects of theory and practice, predicament of performance audit of public works investment and suggestions are studied and discussed in this paper. Firstly, by reading the relevant literature on public works, public project investment performance audit carried out and defines the public project investment performance audit, are discussed and the public project and other related theories. Secondly, discusses the Anqing city in recent years, carry out the basic situation of performance audit of public investment projects, through concrete examples, discusses the performance audit of public works investment carried out in Anqing City, the existing problems, a deep analysis of the predicament and reason. Again, to the United States, theory and practice Britain and other western countries public project investment performance audit research and analysis, summarized the relevant practices, learn from the successful experience of China's public project; investment performance audit The development status is discussed, and the representative performance audit mode of our country is summarized. Finally, according to the actual situation of performance audit in Anqing, corresponding countermeasures and suggestions are put forward to improve audit environment and improve the quality of performance audit.

【學(xué)位授予單位】：南京理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F239.63

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本文編號：1432748