毕业论文建立和完善政府性投资项目绩效审计的思考解析.docVIP

建立和完善政府性投资项目绩效审计的思考 Thinking of Establishing and Improving Performance Audit of Government Investment Projects 专 业：财务管理 姓 名：王++ 指 导 教 师： 申请学位级别：学 士 论文提交日期：2014年6月1日 学位授予单位：天津++大学  摘 要 如今政府投资项目效益低下的现象，随着我国经济社会的快速发展和投资力度的不断加大，变得越来越多。尤其是，近来年为应对全球金融危机的影响，中央财政新增投入11800亿元，同时与地方政府投资将近22000亿元，投资总规模约4万亿元。这些如此巨大的公共资金、政府投资对中国经济运行和社会主义市场经济的发展产生了显著的影响，甚至在2013年曾一度引起了公众对地方债务的惶恐担忧，社会各界对于政府经济投资的管理和使用效果充满了质疑，不再像过去那样对政府充满信心。对此，需要审计机关开展有关重大公共项目的绩效审计，不仅是为满足公众的需要，也是在为不断完善健全社会主义市场经济体制，促进经济改革。 文章第一部分介绍了绩效审计和政府性投资项目的定义和现实意义。第二部分阐述了我国当前的政府性投资性项目绩效审计的开展情况，以及我国政府性投资项目存在的问题及原因。第三部分着重于目前国外绩效审计的开展情况，以国外投资项目绩效审计的特点为切入点，对践行符合我国国情的政府投资项目绩效审计展开思考。第四部分则重点论述了对我国改进政府性投资性项目的绩效审计措施的建议，从多方面对完善并契合我国国情的政府投资项目绩效审计体系进行了描述。 关键词：绩效审计；政府投资性项目；绩效评价；绩效指标  　ABSTRACT With the rapid development of economy and society in China, government investment has intensified investment but inefficient and contradictions. The central government invested 1.18 trillion Yuan for the global financial crisis from the fourth quarter of 2008 to the end of 2010，while local government invested nearly 2.2 trillion Yuan. And total investment could be 4 trillion Yuan if the local communities were counted the words. With the proactive fiscal policy, the governments investment performance is becoming increasingly hot. But the community is full of doubt about the management and the effect of economic investment. Needed for the implementation of national policies, require government to carry out the performance audit of investment projects. First of all, it shows the relevant definitions and theoretical basis about performance audits and government investment projects. The second part focuses on the problems and causes of the existence of government investment projects, as well as the current situation of government investment projects performance audit. The third part describes the foreign countries’ performance audits which take the different foreign for example. Finally, it reveals some measures how to imp