摘要
政府投资项目成功与否,直接关系到老百姓的切身利益和财政资金的使用效益。效益审计是现代审计理论与实践新的发展取向,因而对投资项目进行全过程效益审计有助于评价投资项目的现状,并促使其改善管理,提高投资项目的效益。
It is relating with the benefit of the people and financing that the work is whether or not successful,The performance audit is a new way of the modem-audit theory and the practice,so carrying the full-track andit is very useful to estimate the works＇ status,and it also can promote improving management and improve the works＇ benefit.
出处
《哈尔滨商业大学学报（社会科学版）》
2006年第1期42-44,94,共4页
Journal of Harbin University of Commerce:Social Science Edition
