政府投资项目绩效审计研究报告.pdfVIP

第 25 卷第 1 期 梧 州 学 院 学 报 No.1Vol.25 2015 年 2 月 JOURNAL OF WUZHOU UNIVERSITY Feb.2015 政府投资项目绩效审计研究报告 魏乾梅 （梧州学院， 广西 梧州 543002 ） [摘 要] 通过分析政府投资项目绩效审计动因、 背景及其国内外研究现状与发展趋势 ， 剖析我国政府投资项目绩效审 计存在的问题 ， 探索和创新政府投资项目审计理念、 模式和绩效评价体系 ， 以亚行贷款梧州城市发展项目为例， 以 5E 为评 价内容， 对政府投资项目绩效审计进行实证研究 ， 旨在为政府投资项目绩效审计提供理论依据和实践模式。 [关键词] 绩效审计； 政府投资项目 ； 现状与对策； 研究报告 [中图分类号] F239.4 [文献标别号] A [文章编号] 1673-8535(2015)01-0015-11 A Research Report on the Performance Audit of Government-invested Projects Wei Qianmei (Wuzhou University, Wuzhou 543002, China) Abstract: By analyzing the causes and banckground for the performance audit of government-invested projects along with the current researching situation and developing trend, this paper makes a study of the existing problems in the performance audit of government-in- vested projects so as to explore and innovate the ideas, modes and performance evaluating system of audit of government-invested projects. Meanwhile, this paper, taking 5E as evaluating content, makes an empirical study of audit of government-invested projects based on the case in which the Asian Development Bank made a loan to Wuzhou government for the project of developing city facilities, which provides some theoretical support and practicing mode for the performance audit of government-invested projects. Key words: Performance audit; Government-invested projects; Current situation and countermeasures; Research report 上世纪 80 年代以英美为代表西方国家的 “新 极 探 索 开 展 绩 效 审 计 ”， 2008 年 《审 计 署 公共管理运动” 本质上是一场绩效评估理论导向下 2008-2012 年审计工作发展规划 》 提出“全面推进 的行政改