代建制政府投资项目的审计监督、治理与绩效间关系的实证研究  

Empirical Research on Relationship among Audit Supervision,Governance and Performance of Government Investment Project Based on Agent Construction System

作　　者：钱水祥[1] 黄阳[1] 

机构地区：[1]绍兴文理学院,浙江绍兴312000

出　　处：《技术经济》2014年第4期99-106,共8页Journal of Technology Economics

基　　金：浙江省科技厅重点软科学研究项目"基于绩效审计的政府投资项目绩效评价与监管机制研究"(2013C25084);浙江省哲学社会科学规划课题"绩效审计视角下的政府投资项目绩效评价与监管机制研究"(13NDWT08YB)

摘　　要：将政府投资项目的审计监督、治理和绩效整合到一个研究框架下,构建全新的理论模型。利用来自我国长三角地区143份有效问卷的调查数据,运用结构方程模型对三者的关系进行了实证分析。研究结果显示:项目治理在跟踪审计与项目绩效的关系中起完全中介作用,在绩效审计与项目绩效的关系中起部分中介作用。This paper integrates audit supervision,project management and project performance of government investment project based on agent construction system into a research framework,and constructs a new theoretical model.Then using the data of 143valid questionnaires from the Yangtze River Delta area to analyze the relationship among them by using the structural equation model.The results show as follows：project management plays a completely mediating role in the relationship between tracking audit and project performance,and plays a partial mediating role in the relationship between performance audit and project performance.

关 键 词：代建制 政府投资项目 审计监督 项目治理 项目绩效 

分 类 号：F239.63[经济管理—会计学]