本文選題：高速公路　切入點(diǎn)：效益審計(jì)　出處：《大連理工大學(xué)》2008年碩士論文　論文類型：學(xué)位論文

【摘要】： 遼寧是我國(guó)高速公路工程建設(shè)最早,發(fā)展最快的省份之一。加強(qiáng)對(duì)高速公路項(xiàng)目的效益審計(jì),已成為我省審計(jì)機(jī)關(guān)工作的重點(diǎn)之一。但目前我們國(guó)家效益審計(jì)還處在探索階段,真正獨(dú)立的、全面的、綜合性的效益審計(jì)在全部審計(jì)項(xiàng)目中所占的比例還非常小,效益審計(jì)中成熟的可借鑒的東西還比較少,還沒(méi)有一套系統(tǒng)完整的效益評(píng)價(jià)體系,制約了效益審計(jì)的開(kāi)展。因此,效益評(píng)價(jià)體系的建立,是我省高速公路審計(jì)人員面臨的重要研究課題之一。 本文借鑒項(xiàng)目后評(píng)價(jià)的理論方法和管理思想,結(jié)合筆者參加高速公路項(xiàng)目審計(jì)的實(shí)踐,從目標(biāo)評(píng)價(jià)、過(guò)程評(píng)價(jià)、經(jīng)濟(jì)評(píng)價(jià)、影響評(píng)價(jià)和可持續(xù)性評(píng)價(jià)五個(gè)方面,提出了31個(gè)效益評(píng)價(jià)指標(biāo),建立起了一套相對(duì)完整的高速公路項(xiàng)目效益審計(jì)的效益評(píng)價(jià)體系,并應(yīng)用本文建立的評(píng)價(jià)體系對(duì)沈陽(yáng)到大連高速公路項(xiàng)目進(jìn)行了效益評(píng)價(jià)。 本文的研究成果,可以為高速公路項(xiàng)目效益審計(jì)實(shí)踐提供理論支持,并可供其他工程項(xiàng)目效益審計(jì)參考。本文建立的評(píng)價(jià)體系還有很多不完善的地方,需要在高速公路效益審計(jì)實(shí)踐中不斷檢驗(yàn)和改進(jìn)。
[Abstract]:Liaoning is one of the earliest and fastest-growing provinces in highway engineering construction in China. Strengthening the efficiency audit of highway projects has become one of the focal points in the work of our provincial audit organs. However, at present, our national benefit audit is still in the exploratory stage. The proportion of truly independent, comprehensive, comprehensive benefit audits in the total audit projects is still very small, and there are relatively few mature things that can be used for reference in the benefit audit, and there is not yet a systematic and complete benefit evaluation system. Therefore, the establishment of benefit evaluation system is one of the important research topics faced by highway auditors in our province. This article draws lessons from the theory method and the management thought of the project post-evaluation, combined with the author's practice of participating in the expressway project audit, from five aspects: objective evaluation, process evaluation, economic evaluation, impact evaluation and sustainability evaluation. This paper puts forward 31 benefit evaluation indexes, establishes a set of relatively complete benefit evaluation system of expressway project benefit audit, and applies the evaluation system established in this paper to evaluate the benefit of Shenyang to Dalian expressway project. The research results of this paper can provide theoretical support for the practice of expressway project benefit audit, and can be used as reference for other engineering projects. There are still many imperfections in the evaluation system established in this paper. It needs to be continuously tested and improved in the practice of highway benefit audit.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F542;F239.6

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 鄭艷;山區(qū)高速公路工程竣工決算建筑安裝工程費(fèi)濾網(wǎng)孔徑審計(jì)方法研究[D];重慶交通大學(xué);2011年

2 嚴(yán)允;220千伏JY輸變電工程項(xiàng)目效益審計(jì)研究[D];華南理工大學(xué);2012年

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本文編號(hào)：1613983