摘要
本文在分析我国公共工程投资项目效益审计产生的历史背景基础上,借鉴西方发达国家成熟的效益审计理论研究成果和实务方面的成功经验,结合当前我国完善公共财政体系的现实需要,对改进公共工程投资项目效益审计提出了对策建议。
The article analyzes the historical background of the appearance of investment benefit auditing of public works in China. It further draws lessons from the maturity theories of studying benefit auditing in western developed countries and from the successful experience in practice. Combining with the practical needs of improving current public finance system in our country, it makes suggestions about the promotion of extensively carrying out investment benefit auditing of public works.
出处
《审计研究》
CSSCI
北大核心
2009年第1期20-22,共3页
Auditing Research
关键词
公共工程投资项目
效益审计
对策建议
investment projects of public works, benefit auditing, suggestions
