摘要
着眼于可持续性,大型公共工程绩效审计三维模型包括时间维、领域维和影响维。从时间维审计短期和中长期效益,从领域维审计项目内、外部经济效益、社会效益和环境效应,从影响维审计项目与社会和环境之间的相互影响。
Sustainability should be a criterion to evaluate the performance audit of large public works. Based on the three-dimension model, i. e. , time, category and influence, this paper maintains the short-term and long-term performance, the interior and exterior economic performance, and social and environmental performance should be audited respectively.
出处
《审计与经济研究》
北大核心
2006年第5期27-30,共4页
Journal of Audit & Economics
关键词
可持续性
公共工程
绩效审计
三维模型
sustainability
public works
performance audit
three-dimension model
