建设项目投资绩效审计研究
发布时间：2019-06-05 09:44
【摘要】： 绩效审计起源于20世纪40年代中期的美国，经过近60年的发展，审计内容已日趋丰富，手段方法也日趋先进。在我国，随着经济建设的高速发展，原来建立在真实合法性审计基础上的传统投资审计模式已经无法适应我国国情，局限性不断凸显，开展建设项目投资绩效审计已经成为当务之急。 本文对建设项目投资绩效审计的涵义和内容进行了深入剖析；通过对我国建设项目投资绩效审计的现状分析，，指出了在理论和实务方面存在的不足；继而提出了开展我国建设项目投资绩效审计的总体思路和应采取的对策，明确了建设项目投资绩效审计评价方法，构建了审计评价指标体系；最后，对永连公路绩效审计项目进行了实证分析。
[Abstract]:Performance audit originated in the United States in the mid-1940s. After nearly 60 years of development, the audit content has become more and more rich, and the means and methods are becoming more and more advanced. In our country, with the rapid development of economic construction, the traditional investment audit model, which is based on the real legitimacy audit, has been unable to adapt to the national conditions of our country, and the limitations are constantly prominent. It has become an urgent task to carry out the investment performance audit of construction projects. This paper makes a deep analysis of the meaning and content of the investment performance audit of construction projects, and points out the shortcomings in theory and practice through the analysis of the present situation of the investment performance audit of construction projects in our country. Then it puts forward the overall thinking and countermeasures to carry out the investment performance audit of construction projects in China, clarifies the evaluation method of investment performance audit of construction projects, and constructs the audit evaluation index system. Finally, the performance audit project of Yonglian Highway is empirically analyzed.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.42;F283
本文编号：2493437
[Abstract]:Performance audit originated in the United States in the mid-1940s. After nearly 60 years of development, the audit content has become more and more rich, and the means and methods are becoming more and more advanced. In our country, with the rapid development of economic construction, the traditional investment audit model, which is based on the real legitimacy audit, has been unable to adapt to the national conditions of our country, and the limitations are constantly prominent. It has become an urgent task to carry out the investment performance audit of construction projects. This paper makes a deep analysis of the meaning and content of the investment performance audit of construction projects, and points out the shortcomings in theory and practice through the analysis of the present situation of the investment performance audit of construction projects in our country. Then it puts forward the overall thinking and countermeasures to carry out the investment performance audit of construction projects in China, clarifies the evaluation method of investment performance audit of construction projects, and constructs the audit evaluation index system. Finally, the performance audit project of Yonglian Highway is empirically analyzed.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.42;F283
【引证文献】
相关期刊论文 前1条
1 孙淑莉;;浅谈建设项目投资效益的审计方法[J];鸡西大学学报;2012年06期
相关硕士学位论文 前2条
1 郑艳;山区高速公路工程竣工决算建筑安装工程费滤网孔径审计方法研究[D];重庆交通大学;2011年
2 杨艳艳;政府公共工程投资绩效审计研究[D];云南财经大学;2010年
本文编号：2493437
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