摘要
以高速公路建设项目资金监管机制的生成过程及经济后果为研究对象,运用资金监管理论、归纳法及演绎法探究了高速公路建设项目资金监管机制的内涵及其演化动因。阐述了高速公路建设项目资金监管机制的涵义;分析了高速公路建设项目资金监管机制的演化动因;构建了高速公路建设项目资金监管机制演化动因的结构模型。研究结果表明:高速公路建设项目资金监管机制是确保资金运行的合法性、有序性和效率性的一套适时性、系统性的资金监控规制和经济监控操作规程;其演化动因遵循"监督论——效率论——治理论——均衡论"的逻辑路线图而循序渐进。
This paper,taking generation process of financial regulating mechanism on highway construction project and economic consequences as an object of study,explores the content and its evolution motivation of financial regulating mechanism on highway construction project based on financial supervision theory,induction and deduction.It illustrates the content,analyzes the evolution motivation.builds the structure model of evolution motivation.The results indicate that financial regulating mechanism on highway construction project is a timely and systematic procedure of financial regulating mechanism and economic monitoring operation,ensuring the legitimacy,order and efficiency of capital operation.The evolution motivation follows the logic road map of ＂supervision theory——efficiency theory——governance theory——balance theory＂ in proper sequence.
出处
《长沙理工大学学报（社会科学版）》
2011年第3期66-70,共5页
Journal of Changsha University of Science and Technology：Social Science
基金
国家社科基金项目"社会审计系统柔性机理与应用策略研究"(08BJY026)
湖南省高等学校社会科学重点研究基地开放基金项目"企业集团财务可持续增长机理及测度研究"(0801038)
关键词
高速公路建设项目
资金监管机制
监督论
效率论
治理论
均衡论
highway construction project
financial regulating mechanism
supervision theory
efficiency theory
governance theory
balance theory
