發(fā)布時(shí)間：2018-04-23 14:45

  本文選題：績(jī)效審計(jì) + 工程項(xiàng)目�。� 參考：《同濟(jì)大學(xué)》2008年碩士論文

【摘要】： 績(jī)效審計(jì)起源于20世紀(jì)40年代中期,發(fā)展于20世紀(jì)70-80年代,至20世紀(jì)90年代,在西方發(fā)達(dá)國(guó)家,績(jī)效審計(jì)己經(jīng)占到審計(jì)資源的50%以上,在美國(guó)更是高達(dá)85%以上。進(jìn)入21世紀(jì),這個(gè)數(shù)字還在繼續(xù)增大,美國(guó)績(jī)效審計(jì)占到審計(jì)資源的90%以上。在我國(guó),雖然實(shí)行國(guó)家審計(jì)制度才22年,但隨著經(jīng)濟(jì)的發(fā)展和市場(chǎng)經(jīng)濟(jì)體制的建立,如何不斷豐富和拓展審計(jì)內(nèi)涵和外延,創(chuàng)造與中國(guó)實(shí)際相結(jié)合的績(jī)效審計(jì)模式,從而使我國(guó)政府審計(jì)注入新的活力,這是中國(guó)審計(jì)制度融入世界審計(jì)主流的重要條件,也是促使中國(guó)走向?qū)徲?jì)現(xiàn)代化的重要一步。 近些年,審計(jì)署對(duì)個(gè)別重大工程項(xiàng)目組織實(shí)施了績(jī)效審計(jì)試點(diǎn)工作,這表明建設(shè)項(xiàng)目績(jī)效審計(jì)將成為我國(guó)今后投資審計(jì)的重心和未來(lái)投資審計(jì)發(fā)展的趨勢(shì)。開展建設(shè)項(xiàng)目績(jī)效審計(jì),意味著我國(guó)投資審計(jì)層次的提升和審計(jì)內(nèi)涵的拓展,是投資審計(jì)發(fā)展之必然。本論文正是從理論和實(shí)務(wù)兩個(gè)方面出發(fā),對(duì)政府投資公共工程項(xiàng)目績(jī)效審計(jì)的相關(guān)問(wèn)題進(jìn)行了研究和探討。 首先,本文以政府績(jī)效管理與政府績(jī)效審計(jì)兩方面理論為兩條主線,對(duì)績(jī)效審計(jì)的概念、特征以及重要地位進(jìn)行分析概括。 其次,按照國(guó)別順序介紹了國(guó)外政府績(jī)效審計(jì)開展的情況,并對(duì)其審計(jì)流程加以歸納,總結(jié)了其成功經(jīng)驗(yàn)。 再次,本文重點(diǎn)論述了我國(guó)政府投資公共工程項(xiàng)目績(jī)效審計(jì)作為政府績(jī)效審計(jì)的一個(gè)分支,有其特有的評(píng)價(jià)指標(biāo)體系、評(píng)價(jià)標(biāo)準(zhǔn)以及評(píng)價(jià)方法,并以案例的形式進(jìn)行了詳細(xì)說(shuō)明了模糊層析分析法的實(shí)際運(yùn)用,將定性與定量評(píng)價(jià)結(jié)合起來(lái)。 最后,分析現(xiàn)狀,展望未來(lái)。列舉了在我國(guó)目前政府投資公共工程項(xiàng)目方面的很多問(wèn)題,提出了工程績(jī)效審計(jì)應(yīng)該在注重解決問(wèn)題、向事前事中轉(zhuǎn)變、推行結(jié)果公告以及強(qiáng)化責(zé)任追究制度等幾個(gè)方面在未來(lái)的績(jī)效審計(jì)中加強(qiáng)。
[Abstract]:The performance audit originated in the middle of 1940s, developed in the 1970s and 1980s, until the 1990s, in the western developed countries, the performance audit has accounted for more than 50% of the audit resources, in the United States is as high as more than 85%. In the 21st century, this number is still increasing, American performance audit accounts for more than 90% of audit resources. 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 recent years, the Audit Office has carried out the performance audit pilot work on individual major engineering 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 performance audit of public projects invested by the government from two aspects: theory and practice. First of all, this paper analyzes the concept, characteristics and important status of performance audit based on the two main theories of government performance management and government performance audit. Secondly, the paper introduces the foreign government performance audit according to the country order, summarizes its audit process and summarizes its successful experience. Thirdly, this paper focuses on the performance audit of government investment public projects as a branch of government performance audit, has its unique evaluation index system, evaluation criteria and evaluation methods. The practical application of fuzzy chromatographic analysis is explained in detail in the form of a case, which combines qualitative and quantitative evaluation. Finally, analyze the present situation and look forward to the future. This paper enumerates many problems in the aspect of government investment in public works projects in our country, and points out that engineering performance audit should pay attention to solving the problems and change to a prior matter. The implementation of the results announcement and the strengthening of the accountability system will be strengthened in the future performance audit.
【學(xué)位授予單位】：同濟(jì)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.6

【引證文獻(xiàn)】

相關(guān)期刊論文 前2條

1 劉錦英;王玉成;;政府重大投資項(xiàng)目跟蹤審計(jì)研究[J];合作經(jīng)濟(jì)與科技;2012年19期

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相關(guān)碩士學(xué)位論文 前4條

1 邵春暉;政府投資績(jī)效審計(jì)研究[D];山東經(jīng)濟(jì)學(xué)院;2011年

2 康璞;中美政府投資績(jī)效審計(jì)比較[D];北京交通大學(xué);2012年

3 應(yīng)瑾瑾;政府投資公共工程項(xiàng)目的債務(wù)審計(jì)評(píng)價(jià)研究[D];浙江工商大學(xué);2012年

4 黃蘭有;我國(guó)政府公共投資項(xiàng)目績(jī)效審計(jì)的問(wèn)題及對(duì)策研究[D];廣西師范大學(xué);2013年

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本文編號(hào)：1792405