浅谈如何开展政府投资建设项目绩效审计

Discussing How to Develop the Performance Audit of Government Invested Project

目前政府投资建设项目绩效审计正处于积极开拓探索阶段,在审计评价方法、评价指标、具体审计目标、审计方法的选用上既有特定性又有开放性。结合审计工作实践,文章就如何开展政府投资建设项目绩效审计从目标、评价体系、评价内容和审计方法等三个方面进行分析。

At present, the government invested project performance auditing is in the positive development stage of exploration, about the choice of the audit evaluation method, evaluation index, the audit goal and audit methods are both qualitative and openness, combined with working practice, this paper audit the objective, evaluation system, evaluation content and methods of audit for analysis from carrying out the government invested project performance auditing.