摘要
公共投资领域的低效、不规范行为要求加强对公共投资的绩效审计。绩效审计的目标是对公共投资资金的经济、效率和效果程度进行审核评估。公共投资绩效审计,重点应从投资决策、项目管理、资金使用和投资效益四个环节展开。
The poor efficiency and irregular practice in public investment make it necessary to intensify the performance auditing in the area. The auditing aims to check and evaluate the performance of a public investment in terms of its funding, efficiency and effectiveness, and should be focusing on 4 aspects, namely, the investment decision-making, project management, use of funds, and investment results.
出处
《浙江师范大学学报（社会科学版）》
2006年第3期31-33,共3页
Journal of Zhejiang Normal University(Social Sciences)
关键词
公共投资
绩效审计
思考
Public Investment
Performance Auditing
Reflections
