固定资产投资项目效益审计评价指标体系设计

Design of Evaluation Index System for Performance Audit in the Fixed Assets Investment Project

政府固定资产投资项目投入大、效应时间长、面临不测因素多的属性,及其与国家资源的合理配置、国家经济及社会发展目标的实现紧密关系,迫切需要对其进行有效监督和科学评价。固定资产投资效益审计评价指标体系研究,对于投资决策的科学化、民主化,减少和避免投资决策失误将具有十分重大的现实意义。基于此,本文对固定资产投资效益审计评价体系研究的相关理论进行了分析,在对评价体系影响因素分析、要素识别的基础上,设计了一套固定资产投资项目效益审计评价指标体系,并对指标计算、应用原理进行了论证。最后,提出了固定资产投资效益审计评价体系有效运行的保障措施。

There are three attributes in fixed assets investment projects ,which are much input ,the effect time in a big way long and many uncertain factors .And these attributes have close relations with the rational allocation of national resources, the country＇s economy and realizing the social development goal. So it is urgent to carry on effective monitoring and the scientific appraisal to the fixed assets investment, in particular to pay attention to the research of the fixed assets investment performance audit evaluating index system, which has great practical significance in making the investment decision-making more scientific and democratic, reducing and avoiding the faulty investment decision. Based on above, the article first has carried on the analysis to the related theories of the fixed assets effectiveness audit evaluation system, and elaborated five principles to be followed when constructing the evaluation index system. On the basis of analysis to evaluation system influencing factors, of fLxed assets investment benefits auditing, and demonstrates the index＇s computation and the application principle. Finally, the paper proposes five safeguard mechanism for fixed assets performance audit evaluation system to operate effectively.