公共工程绩效审计评价指标体系分析-会计学专业论文.docx

1 1 摘要 随着政府不断加大公共工程投资，公共工程建设不断暴露很多“弊端”，存 在片面追求速度、忽视质量效益和贪污腐败现象等。审计署的《审计署 2008 至 2012 年审计工作发展规划》明确要求全面推行公共工程绩效审计，提高公共资 金利用的经济性、效率性、效果性。目前，我国政府没有发布一般的公共工程 绩效审计评价指标体系。如何建立公共工程绩效审计评价指标体系是当前审计 实践中遇到的亟待解决的问题。 本文首先论述了公共工程绩效审计的内涵及其建立评价指标体系的重要意 义，然后分析了我国公共工程绩效审计评价指标体系的现状和存在的问题以及 平衡计分卡应用于公共工程绩效审计的可行性，最后参考了基于平衡计分卡的 公共工程绩效审计评价指标体系的有关理论，构建了公共工程绩效审计评价指 标体系。本文以建立公共工程绩效审计评价指标体系为目的，以期能为我国绩 效审计的发展和公共工程绩效审计实践提供一点有用的帮助。 【关键词】公共工程 绩效审计 平衡计分卡 评价指标体系 Abstract As the government continued to increase investment in public projects, public projects’ construction has been continuously exposed to a lot of defects, there is one-sided pursuit of speed, quality and efficiency of neglect and corruption and so on. The Audit Commissions Audit Commission’s audit work in 2008 to 2012 Development Plan clearly calls for the full implementation of performance auditing of public project to improve economy, efficiency, effectiveness of public funds utilization. At present, our government has not released a suit of general evaluation index system of performance auditing of public project. How to create evaluation index system of performance audit ing of public project is currently encountered in the audit practice .It is a problem to be solved. At first this paper discusses connotation of the performance audit ing of public project and expounds meanings and importance of establishing evaluation index system, then analyses present situation of evaluation system of the performance auditing of public project and the problems and feasibility of balanced scorecard applied to public projects’ performance auditing, at last makes reference to the Balanced Scorecard ’theory for evaluation index system of performance auditing of public project to build a suit of evaluation index system of public projects’ performance audit ing. This paper is in order to build evaluation index system of performance auditing of public project. I can provide some useful helps with a view to the development of Chinese performance