对公共工程投资项目效益审计的探讨

Discussion on Performance Auditing of The Public Investment Project

我国的各级审计机关不同程度地开展了类似效益审计的试点和探索,但这种试点和探索只是初步的、零星的,缺乏系统性。本文以公共工程投资项目效益审计作为研究内容,探讨效益审计理论与实务的相关问题,希望有助于我国政府效益审计实务的顺利开展。

The auditing authorities at all levels of our country pilot and explore the efficiency audit in various degree similarly, but it is preliminary, fragmentary and lack of systematization. This thesis takes government＇s investment project as the research contents of the efficiency auditing, probes into relevant problems on the efficiency auditing theories and practices, and hopes to contribute to the smooth the development of the practice on the efficiency auditing of our government.