本文選題：掙值管理 + 基本值　； 參考：《審計(jì)研究》2007年02期

【摘要】：為了尋找一種有效的技術(shù)對環(huán)境項(xiàng)目的成本、進(jìn)度及績效進(jìn)行綜合審計(jì),本文引進(jìn)了掙值管理理念。首先介紹了掙值管理的內(nèi)涵、十個(gè)主要指標(biāo)和三個(gè)基本值,然后在項(xiàng)目結(jié)構(gòu)分解和執(zhí)行數(shù)據(jù)采集的基礎(chǔ)上,對掙值分析的過程和方法并結(jié)合實(shí)際案例進(jìn)行了詳細(xì)的分析,結(jié)果表明該方法與傳統(tǒng)分析方法相比具有更加客觀、全面的優(yōu)點(diǎn)。最后對掙值管理方法在環(huán)境審計(jì)中的應(yīng)用提出了有針對性的建議,以期為我國環(huán)境審計(jì)人員提供一種新的思路和技術(shù)支持。
[Abstract]:In order to find an effective technology for comprehensive audit of cost, schedule and performance of environmental projects, this paper introduces the concept of earned value management.This paper first introduces the connotation of earned value management, ten main indicators and three basic values. Then, on the basis of the decomposition of project structure and the implementation of data collection, the paper analyzes the process and method of earned value analysis in detail, and combines with practical cases.The results show that this method is more objective and comprehensive than the traditional analysis method.Finally, the paper puts forward some suggestions on the application of earned value management method in environmental audit, in order to provide a new way of thinking and technical support for the environmental auditors in China.
【作者單位】：
【基金】：荷蘭皇家科學(xué)院和中國科學(xué)院國際合作項(xiàng)目(Nr.04CDP014) 國家審計(jì)署和中國科學(xué)院合作研究項(xiàng)目“政府環(huán)境審計(jì)研究與實(shí)踐示范”(KSH1-01)聯(lián)合資助。
【分類號】：F239.6
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本文編號：1756312