摘要
绩效审计历来是审计的难点,在我国农村公共投资审计中同样如此。农村公共投资是新农村建设的主要资金来源,是解决"三农"问题的关键。然而,目前绩效审计学术研究中,我国农村公共投资绩效审计理论研究还很薄弱。本文按照逻辑起点、基本理论、应用理论的一般理论体系,构建了农村公共投资绩效审计理论框架,对提高我国农村公共投资绩效审计实践有一定的借鉴意义。
The performance audit evaluation is always the difficulty of the audit.This is suitable for our country's rural public investment audit.The rural public investment,as major funding source in new rural construction china is the key matter to solve the 'Three Agricultural Problems'.However,in the field of the present performance audit,the rural performance audit evaluation of the public investment is very weak.According to general theory system: logical beginning,elementary theory,application theory,this article constructs a theory framework for the rural public investment performance audit evaluation,which has some profits from the significance to raises our country rural public investment performance audit evaluation level.
出处
《山东农业大学学报（社会科学版）》
2009年第1期9-12,16,共5页
Journal of Shandong Agricultural University(Social Science Edition)
基金
国家自然科学基金项目"农村公共投资影响因素与绩效评价指标体系构建研究"(项目编号:70703020)阶段性研究成果
项目主持人:赵伟
