發(fā)布時(shí)間：2018-04-18 15:46

  本文選題：政府投資工程 + 績效審計(jì)��； 參考：《華中科技大學(xué)》2013年碩士論文

【摘要】：近年來，作為國家財(cái)政資金支出的重要組成部分，政府在工程領(lǐng)域的投資逐年加大，成為拉動(dòng)我國GDP增長的主要?jiǎng)恿Γ脖┞冻鐾顿Y績效不理想、時(shí)有經(jīng)濟(jì)犯罪等問題。除此之外，政府績效受到關(guān)注的程度越來越高。面對(duì)這些情況，審計(jì)署明確要求“全面推進(jìn)績效審計(jì)”并“著力構(gòu)建績效審計(jì)評(píng)價(jià)及方法體系”，然而目前為止，尚未發(fā)布一整套系統(tǒng)的績效審計(jì)評(píng)價(jià)指標(biāo)體系。因此，本文針對(duì)政府投資工程績效審計(jì)的評(píng)價(jià)指標(biāo)體系展開研究具有很重要的現(xiàn)實(shí)意義。 論文首先介紹了文章的研究背景與意義，回顧了國內(nèi)外關(guān)于政府績效審計(jì)的研究現(xiàn)狀，提出了本文的研究內(nèi)容和所運(yùn)用的基本方法、技術(shù)路線。接著闡述了政府投資工程績效審計(jì)的定義和內(nèi)涵，進(jìn)而詳細(xì)闡明了政府投資工程績效審計(jì)的5個(gè)核心目標(biāo)，即經(jīng)濟(jì)性、效率性、效果性、公平性和環(huán)境性審計(jì)；同時(shí)，通過引入工程項(xiàng)目管理理論，，得出政府投資工程績效審計(jì)的3個(gè)階段，即決策階段、實(shí)施階段和運(yùn)營階段。論文重點(diǎn)闡述了績效評(píng)價(jià)指標(biāo)的構(gòu)建，在遵循評(píng)價(jià)指標(biāo)設(shè)計(jì)原則基礎(chǔ)上，從兩個(gè)維度（目標(biāo)維和時(shí)間維）綜合構(gòu)建的思路出發(fā)，建立了包含49個(gè)通用指標(biāo)的政府投資工程績效審計(jì)評(píng)價(jià)指標(biāo)基本框架。 此外，論文以三峽水利樞紐工程這項(xiàng)典型的政府投資工程為例，從評(píng)價(jià)指標(biāo)基本框架中靈活選取相應(yīng)的指標(biāo)來對(duì)其進(jìn)行評(píng)價(jià)，評(píng)價(jià)內(nèi)容涉及了三峽工程的經(jīng)濟(jì)性、效率性、效果性、公平性以及環(huán)境性等方面，涵蓋了三峽工程從決策階段到運(yùn)營階段這樣一個(gè)完整的過程。
[Abstract]:In recent years, as an important part of the national financial expenditure, the government's investment in the engineering field has been increasing year by year, which has become the main driving force to stimulate the growth of GDP in China, but it also exposed the problems of poor investment performance and economic crimes.In addition, the degree of attention to government performance is getting higher and higher.In the face of these circumstances, the Audit Office explicitly requests "comprehensively promoting performance audit" and "focusing on the construction of performance audit evaluation and method system". However, up to now, there has not been a complete set of performance audit evaluation index system published.Therefore, it is of great practical significance to study the evaluation index system of government investment project performance audit.Firstly, this paper introduces the research background and significance of the article, reviews the current research situation of the government performance audit at home and abroad, and puts forward the research contents, basic methods and technical route of this paper.Then the definition and connotation of government investment project performance audit are expounded, and the five core objectives of government investment project performance audit are expounded in detail, that is, economy, efficiency, effectiveness, fairness and environmental audit.By introducing the theory of project management, three stages of government investment project performance audit are obtained, that is, decision-making stage, implementation stage and operation stage.This paper focuses on the construction of performance evaluation index, based on the design principle of evaluation index, starting from two dimensions (goal and time dimension).In this paper, the basic framework of the performance evaluation index of government investment project is established, which includes 49 common indexes.In addition, taking the three Gorges Project, a typical government investment project, as an example, the paper flexibly selects the corresponding indicators from the basic framework of the evaluation index to evaluate the project. The evaluation content involves the economy and efficiency of the three Gorges Project.The effectiveness, fairness and environment of the three Gorges Project cover a complete process from the decision-making stage to the operational stage.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F239.4

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本文編號(hào)：1769014