本文關(guān)鍵詞： 高速公路 公共投資項目 效益審計 評價指標體系　出處：《西北大學》2012年碩士論文　論文類型：學位論文

【摘要】：高速公路目前,高速公路建設(shè)已經(jīng)成為了國民經(jīng)濟的投入項目之一,由于它支出范圍大、投資規(guī)模大、經(jīng)費流轉(zhuǎn)過程漫長、易受其他因素干擾,然而,它也是政府公共資金支出的一份子,因此以項目建設(shè)作為工程的主要內(nèi)容,利用在公共財政框架中進行投資審計,了解項目建設(shè)的效率,也是投資審計的未來方向。如果想要獲得更大的利益,就要嚴格執(zhí)行這種審計措施,對于不合規(guī)矩的行為要采取一定的措施,這樣才能對投入資金產(chǎn)生的效益、成果等展開審計工作。對政府投資項目活動展開效益審計儼然成為了高速公路項目效益審計工作里不可或缺內(nèi)容。 本文從公共經(jīng)濟學、公共管理學、政府經(jīng)濟學、規(guī)制經(jīng)濟學等角度出發(fā),審計了政府投入在高速公路項目的收益,并深入研究了國內(nèi)外效益審計工作的發(fā)展以及現(xiàn)狀,對高速公路研究了該項目的審核問題以及這種審核責任的關(guān)系,建立了高速公路這種公共項目的審核結(jié)構(gòu),通過這種結(jié)構(gòu)的理論再結(jié)合相關(guān)特點,運用高速公路這一項工程計劃的運作實際概念提出高速公路這個工程項目一共分為四個時期,每一個時期都有自己的審核體系,并應(yīng)用于西漢高速工程的經(jīng)濟收益在審核過程中的分析,實際情況和相關(guān)理論結(jié)合起來就可以審核高速公路工程可以獲得的收益審核計劃的合理性和實際情況。另外,根據(jù)一些前任的理論知識,從大局出發(fā),為了建設(shè)一個合理和公正的公共工程審核計劃理論,組建高素質(zhì)的高速公路工程收益統(tǒng)計部門的角度想,提出了高速公路工程效益審計評價指標體系的意見。
[Abstract]:At present, highway construction has become one of the investment projects of national economy. Because of its large scope of expenditure, large scale of investment, long process of fund flow, and easy to be interfered by other factors, however, It is also a part of the government's public fund expenditure. Therefore, it takes project construction as the main content of the project, uses investment audits in the framework of public finance to understand the efficiency of the project construction. It is also the future direction of investment audit. If you want to gain more benefits, you must strictly implement this audit measure and take certain measures to deal with unruly behavior, so that you can benefit from the investment funds. The benefit audit of the government investment project activities has become an indispensable part of the highway project benefit audit work. From the perspectives of public economics, public management, government economics and regulation economics, this paper has audited the benefits of government investment in highway projects, and has deeply studied the development and present situation of efficiency audit at home and abroad. This paper studies the audit problem of the expressway and the relationship between the audit responsibility and the audit responsibility, and establishes the audit structure of the public project of the expressway. Through the theory of this structure, combining with the relevant characteristics, Using the actual concept of the operation of the expressway project, it is put forward that the expressway project is divided into four periods, each of which has its own audit system. And applied to the analysis of the economic benefits of the high-speed engineering in the Western Han Dynasty during the audit process, the actual situation and relevant theories can be combined to audit the rationality and actual situation of the profit audit plan that the expressway project can obtain. According to the theoretical knowledge of some predecessors, starting from the overall situation, in order to build a reasonable and fair theory of the public works audit plan and to set up a high-quality highway project revenue statistics department, The evaluation index system of expressway engineering benefit audit is put forward.
【學位授予單位】：西北大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F239.63

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