开展政府投资项目绩效审计的必要性及着眼点

Necessary And Respect Of Performance Auditing Of Government Investment Project

作者通过自己在竣工决算审计中发现的政府投资效益低下的问题,提出开展政府投资项目绩效审计的必要性及在绩效审计过程中应把握的关键环节及着眼点。

The author finds that the government investment benefit is low in final accounts audit of completed project. In allusion to this problem, this paper puts forward the necessary, respect and key taches of performance auditing of government investment project.