本文選題：高速公路　切入點：效益審計　出處：《大連理工大學》2008年碩士論文　論文類型：學位論文

【摘要】： 遼寧是我國高速公路工程建設最早,發(fā)展最快的省份之一。加強對高速公路項目的效益審計,已成為我省審計機關工作的重點之一。但目前我們國家效益審計還處在探索階段,真正獨立的、全面的、綜合性的效益審計在全部審計項目中所占的比例還非常小,效益審計中成熟的可借鑒的東西還比較少,還沒有一套系統(tǒng)完整的效益評價體系,制約了效益審計的開展。因此,效益評價體系的建立,是我省高速公路審計人員面臨的重要研究課題之一。 本文借鑒項目后評價的理論方法和管理思想,結(jié)合筆者參加高速公路項目審計的實踐,從目標評價、過程評價、經(jīng)濟評價、影響評價和可持續(xù)性評價五個方面,提出了31個效益評價指標,建立起了一套相對完整的高速公路項目效益審計的效益評價體系,并應用本文建立的評價體系對沈陽到大連高速公路項目進行了效益評價。 本文的研究成果,可以為高速公路項目效益審計實踐提供理論支持,并可供其他工程項目效益審計參考。本文建立的評價體系還有很多不完善的地方,需要在高速公路效益審計實踐中不斷檢驗和改進。
[Abstract]:Liaoning is one of the earliest and fastest-growing provinces in highway engineering construction in China. Strengthening the efficiency audit of highway projects has become one of the focal points in the work of our provincial audit organs. However, at present, our national benefit audit is still in the exploratory stage. The proportion of truly independent, comprehensive, comprehensive benefit audits in the total audit projects is still very small, and there are relatively few mature things that can be used for reference in the benefit audit, and there is not yet a systematic and complete benefit evaluation system. Therefore, the establishment of benefit evaluation system is one of the important research topics faced by highway auditors in our province. This article draws lessons from the theory method and the management thought of the project post-evaluation, combined with the author's practice of participating in the expressway project audit, from five aspects: objective evaluation, process evaluation, economic evaluation, impact evaluation and sustainability evaluation. This paper puts forward 31 benefit evaluation indexes, establishes a set of relatively complete benefit evaluation system of expressway project benefit audit, and applies the evaluation system established in this paper to evaluate the benefit of Shenyang to Dalian expressway project. The research results of this paper can provide theoretical support for the practice of expressway project benefit audit, and can be used as reference for other engineering projects. There are still many imperfections in the evaluation system established in this paper. It needs to be continuously tested and improved in the practice of highway benefit audit.
【學位授予單位】：大連理工大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F542;F239.6

【引證文獻】

相關碩士學位論文 前2條

1 鄭艷;山區(qū)高速公路工程竣工決算建筑安裝工程費濾網(wǎng)孔徑審計方法研究[D];重慶交通大學;2011年

2 嚴允;220千伏JY輸變電工程項目效益審計研究[D];華南理工大學;2012年

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本文編號：1613983