摘要
目前我国工程项目的绩效审计存在基础薄弱、法律体系不健全、指标体系不完善等问题,要使绩效审计在工程项目建设中更好的发挥作用,要健全法律体系,完善指标体系,扩大审计范围,提高审计人员素质等,为提高投资资金的使用效率发挥作用。
At present,there are many problems in the performance audit of China＇s project,such as,weak foundation,imperfect legal system and indicator system,and so on.If we want to make full use of the performance audit on construction projects,we should perfect the legal system and the index system,expand audit scope,improve the quality of audit staff,etc.,in order to improve the efficient use of investment funds.
出处
《价值工程》
2011年第22期76-76,共1页
Value Engineering
关键词
工程项目
绩效审计
发展对策
project
performance audit
development strategies
