本文選題：公共投資項目 + 績效審計��； 參考：《河南大學(xué)》2008年碩士論文

【摘要】： 從1994年開始,我國對財政體制和投融資體制實施了一系列的改革。隨著以建立公共財政為目標的財政體制改革的不斷深入,公共財政體系和框架逐漸完善,政府職能由原來的對社會經(jīng)濟各方面的全面干預(yù),逐步轉(zhuǎn)變?yōu)橹粚κ袌鍪Р糠诌M行補充,公共投資的重點轉(zhuǎn)向了公共投資領(lǐng)域中的非競爭性項目。審計署在2003至2007年審計工作發(fā)展規(guī)劃中明確提出了“積極開展績效審計,促進提高財政資金的管理水平和使用效益”,要求不僅要對項目建設(shè)資金使用中的不合規(guī)、不合法的行為進行審計,而且要對資金使用的效益、效果進行審計。把展開績效審計作為審計工作的一項重要任務(wù)來抓,如何加強對公共投資項目的績效審計已經(jīng)成為我國審計領(lǐng)域面臨的重要課題。 同時,公共投資項目的支出在整個公共支出中占有相當大的比重,在我國社會經(jīng)濟發(fā)展中發(fā)揮著重要的作用。而廣義的公共投資項目不僅包括公共工程項目,而且還包括科技、醫(yī)療、衛(wèi)生以及其他專項資金項目。因此對其進行必要的績效審計以保證公共投資的經(jīng)濟性、效率性和效果性勢在必行。又由于公共投資項目績效審計的基本原理也適用于其他專項資金項目的績效審計,因此深入系統(tǒng)地研究公共投資項目績效審計,對于其他項目的績效審計工作也有著重要的參考和借鑒意義。 本論文就我國開展公共投資項目績效審計的情況進行了研究。本文首先介紹了國內(nèi)外績效審計的發(fā)展狀況,對目前我國開展公共投資項目績效審計的必要性進行了分析。接著就公共投資項目績效審計中的基本問題進行了探討,對包括公共投資項目績效審計的目標、范圍、主要內(nèi)容等基本問題進行了分析和研究。接著本文重點研究了公共投資項目績效審計評價體系,并在認真歸納與分析的基礎(chǔ)上提出了我國公共投資項目評價指標體系。最后,論文對我國開展公共投資項目績效審計的難點及其開展過程中存在的問題進行了分析,并提出相應(yīng)的措施建議。 希望本文的探討能起到拋磚引玉的作用,為我國公共投資項目績效審計的理論與實務(wù)研究盡自己的微薄之力。
[Abstract]:Since 1994, China has implemented a series of reforms to the financial system and the investment and financing system. With the deepening of the financial system reform aimed at the establishment of public finance, the public finance system and framework have been gradually improved, and the government functions have changed from the original comprehensive intervention in all aspects of social economy. The emphasis of public investment has shifted to non-competitive projects in the field of public investment. In the development plan of audit work from 2003 to 2007, the Audit Office clearly proposed that "actively carry out the performance audit, promote the improvement of the management level and utilization efficiency of the financial funds", and require not only the irregularities in the use of the project construction funds, Illegal acts of audit, and the use of funds to the effectiveness of the audit. How to strengthen the performance audit of public investment projects has become an important subject in the field of audit in our country. At the same time, the expenditure of public investment projects occupies a large proportion in the whole public expenditure and plays an important role in the social and economic development of our country. Public investment projects in the broad sense include not only public works projects, but also technology, medical, health and other specialised funds. Therefore, it is imperative to conduct the necessary performance audit to ensure the economy, efficiency and effectiveness of public investment. Because the basic principle of performance audit of public investment project is also applicable to the performance audit of other special fund projects, so the performance audit of public investment project is deeply and systematically studied. It also has important reference and significance for the performance audit of other projects. This paper studies the performance audit of public investment projects in China. This paper first introduces the development of performance audit at home and abroad, and analyzes the necessity of public investment project performance audit in China. Then the basic problems in the performance audit of public investment projects are discussed, including the objectives, scope and main contents of the performance audit of public investment projects are analyzed and studied. Then this paper focuses on the performance audit evaluation system of public investment projects and puts forward the evaluation index system of public investment projects in China on the basis of careful induction and analysis. Finally, the paper analyzes the difficulties and problems in the process of the performance audit of public investment projects in China, and puts forward the corresponding measures. It is hoped that the discussion in this paper will be helpful to the theoretical and practical research on the performance audit of public investment projects in China.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.6

【引證文獻】

相關(guān)碩士學(xué)位論文 前3條

1 伊淑霞;我國農(nóng)村公共投資績效審計問題研究[D];山東農(nóng)業(yè)大學(xué);2010年

2 劉海英;風(fēng)險導(dǎo)向的公共工程投資項目跟蹤效益審計模式研究[D];中國海洋大學(xué);2010年

3 邢文龍;我國農(nóng)村公共投資項目績效審計理論與實踐[D];山東農(nóng)業(yè)大學(xué);2011年

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本文編號：1934069