摘要
介绍了我国政府投资项目存在不和谐现象的现状,揭示了其实质是长期处于缺乏监督的失控状态.基于协同理论和跟踪审计理论,构建了现实思维层面上跟踪审计目标体系,通过政府投资项目绩效分析和协同分析,表明:各目标子系统优化未必一定提高整体绩效水平;决定整体绩效水平提高的关键在于各目标子系统的优化是否加强整体协同;协同度越高,整体绩效水平越高.提出了旨在提高政府投资项目整体绩效水平的协同审计模式,并与审计协同进行了对比分析,建立了协同审计评价指标,将协同度作为定量审计评价参数,并做以应用分析.通过理论分析和实证研究进一步验证了:在政府投资项目中应用协同审计理论具有提高整体绩效水平的现实意义,引入协同度作为定量的审计评价指标具有可操作性.
The disharmony of government investment projects was introduced, which essence is in long- term state out of control and lack of supervision. Based on synergy and follow-up audit theory, the follow-up audit objective system on the real thinking was established. The integrated performance and subsystems synergy were analyzed. The result of analysis show that optimization of subsystems was not necessarily able to improve the integrated performance level of the project. Whether the subsystems were optimized to strengthen the integrated synergy was the key to improve the integrated performance level of the project. The higher the synergy degree, the higher integrated performance level. Synergy audit aimed to raise integrated performance level was put forward, and was different with audit cooperation. The evaluation index system of synergy audit was erected. Synergy degree was introduced as quantitative evaluation audit index. The theory analysis and empirical research show that synergy audit is practically able to improve the integrated performance level and the introduction of synergy degree makes it operable.
出处
《系统工程理论与实践》
EI
CSSCI
CSCD
北大核心
2013年第2期405-412,共8页
Systems Engineering-Theory & Practice
关键词
协同
跟踪审计
政府投资项目
synergy
follow-up audit
government investment project
