经济快速增长、社会福利函数和公共投资项目绩效审计  

Rapid Economic Growth,Social Welfare Function and Performance Audit of Public Investment Projects

作　　者：王娜[1] 冯均科[1] 

机构地区：[1]西北大学经济管理学院,陕西西安710127

出　　处：《西安财经学院学报》2011年第6期43-48,共6页Journal of Xi’an University of Finance & Economics

基　　金：教育部人文社会科学研究一般项目(10YJA790050)

摘　　要：通过社会福利函数,将经济快速增长和公共投资项目绩效审计联系起来,探讨了绩效审计在实践中可能存在的一些困难。这些困难既与公共投资的性质相关,更与我国快速增长的经济环境相关。经济快速增长引起的经济社会的快速变化对绩效审计标准的制定和证据的获取产生了重要影响,妨碍了绩效审计的开展。因此,我国当前公共投资项目审计应以合规性审计为主,探索性地进行一些绩效审计。In this paper, rapid economic growth was associated with the performance auditing of public investment projects by the social welfare function, and we disscussed the difficulties of the performance audit in practice. These difficulties not only related to the nature of public investment, but also the environment of more rapid growth of Chinese economy. Rapid changes of economy and society caused by rapid growth has been important for standarding of the performance auditing and the evidence, that impede the development of performance auditing. Therefore, the paper argues that China＇s current auditing of public investment projects should be based on compliance auditing, performance auditing in theory should be actively explored.

关 键 词：经济增长 社会福利函数 公共投资 绩效审计 合规性审计 

分 类 号：F239.42[经济管理—会计学]