政府投资项目绩效审计问题及对策研究.pdfVIP

摘要 近几年来，“绩效审计”越来越引起社会的普遍关注，绩效审计是对被审计单 位履行职责过程中所使用资源的经济性、效率性和效果性进行的审计。随着经济和 社会的不断发展，国家公共开支大幅增长，经济资源和需求的矛盾日益尖锐，人们 对提高政府投资支出的效益和明确经济责任的要求越来越高。一方面绩效审计的发 展加重了审计部门的责任，另一方面也把政府审计推进更广阔的领域，能不失时机 的选择和接受政府绩效审计，已成为衡量一个国家的审计是否具有活力的标志之 一。 本文以政府绩效审计的研究为基础，介绍了国内外政府绩效审计的发展情况， 重点分析解决在我国政府投资项目绩效审计中发生的问题，如：关于绩效审计的法 律法规滞后；绩效审计的缺乏统一的评价标准；目前审计范围狭窄；审计从业人员 的认知不足；绩效审计监督力度不足等等，通过对问题的案例分析，提出具体可行 的解决对策。旨在改善和完善我国政府投资项目绩效审计，提高政府投资决策的能 力。 关键词：绩效审计，政府投资项目，政府审计 I Abstract In recent years, performance audits of the growing community of common concern, the performance audit of the audited units perform their duties in the course of the economic use of resources, efficiency and effectiveness of the audit. With the continuous economic and social development, national public spending substantial growth, economic resources and needs of the increasingly acute contradictions, people to improve the effectiveness of government investment expenditure and clear the economic responsibility of the increasingly high demand. On the one hand, the performance audits add to the development of the auditing departments of the responsibility, on the other hand the government audit also promote a wider area, the choice to seize the opportunity and accept the performance audit, has become a national audit to measure whether the vitality of the signs One. Based on the performance audit of the research-based, the Government introduced a performance audit of the domestic and international developments, focusing on analysis of problems in the government investment projects in China in the issues, such as: performance audits on the laws and regu