| 290 | 17 | 26 |
| 下载次数 | 被引频次 | 阅读次数 |
通过分析政府投资项目绩效审计动因、背景及其国内外研究现状与发展趋势,剖析我国政府投资项目绩效审计存在的问题,探索和创新政府投资项目审计理念、模式和绩效评价体系,以亚行贷款梧州城市发展项目为例,以5E为评价内容,对政府投资项目绩效审计进行实证研究,旨在为政府投资项目绩效审计提供理论依据和实践模式。
Abstract：By analyzing the causes and banckground for the performance audit of government-invested projects along with the current researching situation and developing trend, this paper makes a study of the existing problems in the performance audit of government-invested projects so as to explore and innovate the ideas, modes and performance evaluating system of audit of government-invested projects.Meanwhile, this paper, taking 5E as evaluating content, makes an empirical study of audit of government-invested projects based on the case in which the Asian Development Bank made a loan to Wuzhou government for the project of developing city facilities, which provides some theoretical support and practicing mode for the performance audit of government-invested projects.
[1]刘家义.关于绩效审计的初步思考[J].审计研究,2004(6):3-8.
[2]邢俊芳,陈华,邹传华.最新国外效益审计[M].北京:中国时代经济出版社,2004.
[3]卜美文.美国的政府绩效审计及其对我国的启示[J].金融经济,2010(8):64-65.
[4]绩效审计手册[EB].英国国家审计署,2011.
[5]汪智刚,贾杨.英国财政绩效审计对中国审计的启示[N].审计资讯,2013-08-01.
[6]罗美富等.英国绩效审计[M].北京:中国时代经济出版社,2005.
[7]朱颐和.我国政府投资项目绩效审计研究[J].财会通讯(综合,下),2012(10):42-44.
[8]审计署.2013年度审计署绩效报告[R].2014-08-22.
[9]陈希晖,周方舒.绩效审计理论与实践研讨会综述[J].审计与经济研究,2013(6):110-112.
[10]王会金.国外政府绩效审计评析与我国绩效审计战略[J].会计研究,2010(5):75-82.
[11]魏乾梅.高校基建内控绩效评价机制探讨[J].财会通讯(综合,中)2010(4):61-63.
[12]吴勋.绩效审计实施瓶颈、技术支撑与治理机制研究[J].审计与经济研究,2011(2):31-38.
[13]Raaum R B.,Morg S L.Performance auditing:aasurementp proach[M].Washington:The Institute of Intemal Auditors Research Foundation,2009:196.
[14]袁方等.一个绩效审计项目的理论解读[Z].审计署审计科研所审计研究报告,2014(5):1-24.
基本信息:
中图分类号:F239.4;F283
引用信息:
[1]魏乾梅.政府投资项目绩效审计研究报告[J].梧州学院学报,2015,25(01):15-25.
基金信息:
广西哲学社会科学规划2013年度研究课题(13BJY023)的阶段性成果
2015-02-15
2015-02-15