摘要
本文根据构建政府投资项目效益审计评价指标体系的基本原则,按照交付使用前和交付使用后两个阶段,提出了一套政府投资项目效益审计评价指标体系,并以绍兴市环城河工程效益审计项目为例,说明了实际工作中如何利用该指标体系进行效益审计评价。
Focusing on the evaluation index system of performance audit of the government＇s investment project, according to the fundamental principles when establishing such an index system, this paper puts forward a scientific and feasible evaluation index system, establishing two evaluation index systems of performance audit for government＇s investment projects respectively before and after they are put to use. Finally this paper explains how to apply the index system to the performance audit evaluation, with the example of Shaoxing＇s Round-the-city River Construction Project＇s performance audit.
出处
《审计研究》
CSSCI
北大核心
2006年第5期29-32,共4页
Auditing Research
关键词
项目
效益审计
评价体系
project, performance audit, evaluation index system.
