农村基础设施建设项目绩效审计评价指标体系的构建

Construction on Evaluation Index System of Performance Auditing in Rural Infrastructure Project

农村基础设施建设项目绩效审计是促进各级政府部门和有关单位更好地履行职责,确保建设项目的合规性和效益性的重要手段。为了使农村基础设施建设项目绩效审计评价结果的科学和准确,应构建农村基础设施建设项目投入和使用资金绩效审计评价指标体系、农村基础设施建设项目管理绩效审计评价指标体系、农村基础设施建设项目投产后绩效审计评价指标体系。在构建上述体系的过程中,应遵循系统性原则、相关性原则、可操作性原则。

The performance auditing on rural infrastructure projects is an important means to promote all government departments and units concerned to perform their role,and guarantee compliance and profitability of the projects.Therefore,we should build evaluation index system of performance auditing in rural infrastructure projects,that of performance auditing in project management,and that of performance auditing after project production.In constructing above-mentioned systems,we should follow systematic principle,relevant principle,and operational principle.