挣值管理在环境审计中的应用  

Earned Value Management and Its Application in Government Environmental Audit

作　　者：贺桂珍[1] 吕永龙[2] 刘达朱 王本强 

机构地区：[1]中国科学院生态环境研究中心 [2]中国科学院研究生院 [3]国家审计署办公厅 [4]国家审计署农业与资源环保审计司

出　　处：《审计研究》2007年第2期3-8,共6页Auditing Research

基　　金：荷兰皇家科学院和中国科学院国际合作项目(Nr.04CDP014);国家审计署和中国科学院合作研究项目"政府环境审计研究与实践示范"(KSH1-01)联合资助。

摘　　要：为了寻找一种有效的技术对环境项目的成本、进度及绩效进行综合审计,本文引进了挣值管理理念。首先介绍了挣值管理的内涵、十个主要指标和三个基本值,然后在项目结构分解和执行数据采集的基础上,对挣值分析的过程和方法并结合实际案例进行了详细的分析,结果表明该方法与传统分析方法相比具有更加客观、全面的优点。最后对挣值管理方法在环境审计中的应用提出了有针对性的建议,以期为我国环境审计人员提供一种新的思路和技术支持。In order to find an effective method that can conduct integrated audit for cost, schedule,performance of a project at the same time, earned value management idea is introduced in this paper. Firstly, the concept of earned value management, ten indexes and three basic values are discussed. Then, on the basis of a project structure, budget benchmark and data collection, the process and method of earned value analysis are presented in detail combining with a case. The results show that earned value management is an objective method comparing with the traditional auditing methods. Lastly, some suggestions are put forward for the application of earned value management in environmental audit, which aim to provide a new idea and technical support with auditors.

关 键 词：挣值管理 基本值 环境审计 挣值分析 

分 类 号：F239.6[经济管理—会计学]