建设项目绩效审计评价指标体系的构建  

Construction of evaluation index system for performance audit of construction projects

作　　者：刘洋 逯野[1] 

机构地区：[1]东北石油大学秦皇岛分校,河北秦皇岛066004

出　　处：《辽宁工程技术大学学报（社会科学版）》2011年第4期392-394,共3页Journal of Liaoning Technical University(Social Science Edition)

基　　金：河北省社科联民生调研课题资助项目(201101263)

摘　　要：针对建设项目绩效审计问题,采用经济评价方法,分析了建设过程中的不良现象,结合建设项目绩效审计的内容,在经济性、效率性和效果性方面选择了建设项目绩效审计的评价指标,构建了包括经费自给率、贷款比例、工程造价指标等19项具体指标的绩效审计评价体系。研究结果对提高建设项目绩效审计效果有指导意义。In view of problems in performance audit of construction projects,economic evaluation meth-od was applied to analyse bad phenomena in construction process.Based on the content of construction project performance audit,evaluation indexes for performance audit of construction projects were select-ed in the aspects of economy,efficiency and effectiveness.An evaluation index system for performance audit was constructed including 19 specific indexes of expenditure self-sufficiency rate,loan ratio,proj-ect cost and so forth.The results are instructive to the improvement of construction project performance audit.

关 键 词：建设项目 绩效审计 审计评价 贷款比例 工程造价 

分 类 号：F272[经济管理—企业管理]