公共环境项目绩效审计模式研究
发布时间：2019-07-09 11:37
【摘要】： 经济繁荣和提升人们的生活环境质量,是一个国家发展必须兼顾的两个方面。公共环境项目在改善环境质量方面起着不可忽视的作用,工程项目绩效水平的高低影响着财政资金的使用效率效果和项目目标的实现。作为政府监督的审计部门尤其需要审查工程项目的绩效情况,科学合理的绩效审计不但能够监督财政资金的使用效率效果,同时也指引着政府的决策行为。然而目前我国公共环境项目绩效审计的理论和方法研究十分欠缺,方法论尚局限于传统财务审计的范畴。实践调研发现,审计实务工作者苦于无系统的理论和方法作引导,审计中往往只能通过现场观察发现问题,通过深入调查发现不符绩效之处。建立适合我国国情的、系统的绩效审计模式,是改善公共环境项目绩效审计水平低下的主要途径,为有关政府的投资管理和实施提供决策保证。 本文在大量查阅和分析研究国内外有关环境项目绩效理论和项目管理的基础上,结合综合评价的相关理论与方法,提出了基于多属性评价的公共环境项目绩效审计模式,模式在内容上主要从评价指标设计和模型建立两方面展开研究: 在多属性的绩效评价指标设计中,论文分析了公共环境项目绩效审计的目的和特征,以绩效源头为出发点,在项目活动中寻找绩效的影响因素。以工程项目的生命周期、绩效影响的关键因素(费用、工期、质量)和项目绩效管理为角度,建立了一套动态的、弹性的、具有应用价值的公共环境项目的绩效评价指标体系,改善了目前指标设计静态化和较大随意性的现象。 在审计方法的选择上,尝试性的使用了多级可拓评价法—物元分析综合评价法,利用模糊数学的相关思想进行修正,拓展性的应用于多层次的公共环境项目绩效审计中。物元分析理论目前己应用到了很多领域,利用关联度的概念对绩效等级进行评判,从局部和整体两个角度定量了绩效评价结果,很大程度上避免了由于审计人员的主观评价所引起的误差。同时利用计算机编程实现模型算法,也大大节省了审计时间。另外本文通过实际案例验证了多属性评价的公共环境项目绩效审计模式,从实际应用的角度说明了该模式的应用价值。 最后论文探讨了基于多属性评价的公共环境项目绩效审计模式的配套机制,包括运行条件、计划机制、运行控制和报告公开机制。
[Abstract]:Economic prosperity and improving the quality of people's living environment are two aspects that must be taken into account in the development of a country. Public environmental projects play an important role in improving environmental quality. The level of project performance affects the efficiency of the use of financial funds and the realization of project objectives. As an audit department supervised by the government, it is especially necessary to review the performance of engineering projects. Scientific and reasonable performance audit can not only supervise the efficiency of the use of financial funds, but also guide the decision-making behavior of the government. However, at present, the research on the theory and method of public environmental project performance audit in our country is very lacking, and the methodology is still limited to the category of traditional financial audit. It is found that audit practitioners are guided by unsystematic theories and methods, and problems can only be found through on-the-spot observation and in-depth investigation. The establishment of a systematic performance audit model suitable for the national conditions of our country is the main way to improve the low level of performance audit of public environmental projects and provide decision-making guarantee for the investment management and implementation of the relevant governments. Based on a large number of references and analysis of environmental project performance theory and project management at home and abroad, combined with the relevant theories and methods of comprehensive evaluation, this paper puts forward a public environmental project performance audit model based on multi-attribute evaluation. In terms of content, the model is mainly studied from two aspects: the design of evaluation index and the establishment of model: in the design of multi-attribute performance evaluation index, This paper analyzes the purpose and characteristics of performance audit of public environmental projects, and looks for the influencing factors of performance in project activities based on the source of performance. From the point of view of life cycle, key factors (cost, duration, quality) and project performance management, a set of dynamic, flexible and valuable performance evaluation index system for public environmental projects is established, which improves the stillness and arbitrariness of index design at present. In the choice of audit method, the multi-level extension evaluation method-matter-element analysis comprehensive evaluation method is tentatively used, which is modified by the relevant ideas of fuzzy mathematics and applied to the performance audit of multi-level public environmental projects. At present, matter-element analysis theory has been applied to many fields. The concept of correlation degree is used to evaluate the performance grade, and the performance evaluation results are quantified from the local and overall angles, which avoids the errors caused by the subjective evaluation of auditors to a great extent. At the same time, the model algorithm is realized by computer programming, and the audit time is greatly saved. In addition, this paper verifies the performance audit model of public environment project with multi-attribute evaluation through a practical case, and explains the application value of the model from the point of view of practical application. Finally, the paper discusses the supporting mechanism of public environmental project performance audit model based on multi-attribute evaluation, including operating conditions, planning mechanism, operation control and report disclosure mechanism.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.6
本文编号：2512116
[Abstract]:Economic prosperity and improving the quality of people's living environment are two aspects that must be taken into account in the development of a country. Public environmental projects play an important role in improving environmental quality. The level of project performance affects the efficiency of the use of financial funds and the realization of project objectives. As an audit department supervised by the government, it is especially necessary to review the performance of engineering projects. Scientific and reasonable performance audit can not only supervise the efficiency of the use of financial funds, but also guide the decision-making behavior of the government. However, at present, the research on the theory and method of public environmental project performance audit in our country is very lacking, and the methodology is still limited to the category of traditional financial audit. It is found that audit practitioners are guided by unsystematic theories and methods, and problems can only be found through on-the-spot observation and in-depth investigation. The establishment of a systematic performance audit model suitable for the national conditions of our country is the main way to improve the low level of performance audit of public environmental projects and provide decision-making guarantee for the investment management and implementation of the relevant governments. Based on a large number of references and analysis of environmental project performance theory and project management at home and abroad, combined with the relevant theories and methods of comprehensive evaluation, this paper puts forward a public environmental project performance audit model based on multi-attribute evaluation. In terms of content, the model is mainly studied from two aspects: the design of evaluation index and the establishment of model: in the design of multi-attribute performance evaluation index, This paper analyzes the purpose and characteristics of performance audit of public environmental projects, and looks for the influencing factors of performance in project activities based on the source of performance. From the point of view of life cycle, key factors (cost, duration, quality) and project performance management, a set of dynamic, flexible and valuable performance evaluation index system for public environmental projects is established, which improves the stillness and arbitrariness of index design at present. In the choice of audit method, the multi-level extension evaluation method-matter-element analysis comprehensive evaluation method is tentatively used, which is modified by the relevant ideas of fuzzy mathematics and applied to the performance audit of multi-level public environmental projects. At present, matter-element analysis theory has been applied to many fields. The concept of correlation degree is used to evaluate the performance grade, and the performance evaluation results are quantified from the local and overall angles, which avoids the errors caused by the subjective evaluation of auditors to a great extent. At the same time, the model algorithm is realized by computer programming, and the audit time is greatly saved. In addition, this paper verifies the performance audit model of public environment project with multi-attribute evaluation through a practical case, and explains the application value of the model from the point of view of practical application. Finally, the paper discusses the supporting mechanism of public environmental project performance audit model based on multi-attribute evaluation, including operating conditions, planning mechanism, operation control and report disclosure mechanism.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.6
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