大规模投资绩效审计评价指标体系研究  

The Study of Large-scale Investment Performance Audit Evaluation System

作　　者：王世成[1] 武国[2] 

机构地区：[1]审计署外资运用审计司,邮政编码100830 [2]审计署驻济南特派员办事处

出　　处：《审计研究》2010年第5期42-47,共6页Auditing Research

摘　　要：构建符合中国国情、体现大规模投资特点的绩效审计评价指标体系,对于恰当评价投资绩效具有十分重要的意义。以基础设施建设为特色的大规模投资,其绩效评价指标体系的构建应遵循全面性、综合性、灵活性、可持续发展、建设性等五个原则。在此前提下,本文从单个项目和区域性项目两个层面,从相关性、经济性、效率性、效果性、可持续发展能力和合规性这六个方面建立了大规模投资绩效审计评价指标体系,并据此对目前的绩效情况进行初步评价。It is important to build large-scale investment performance audit evaluation system. This paper discusses the five principles such as comprehensiveness, flexibility, sustainable development, constructiveness etc. to be followed in building the system. Then we try to establish a large-scale investment performance audit evaluation index system from the relevance, economy, efficiency, effectiveness, sustainable development capacity, compliance, etc. In the end, we draw the preliminary conclusions according the current performance.

关 键 词：大规模投资 绩效审计 指标体系 

分 类 号：F239.4[经济管理—会计学]