政府投资项目决策阶段审计理论研究

Research on Audit Theory of Government Investment Project Decision Stage

本文介绍了政府投资项目决策现状及存在的问题,基于治理理论、利益相关方理论和委托代理理论探讨了治理视角下受托经济责任涵义,分析了政府投资项目的实质内涵,研究了审计与治理的理论契合,并在剖析审计治理观和审计治理内核的基础上,提出了治理理论在政府投资项目决策阶段审计中的应用模式,从核心组织层面、政府监控层面和社会公众层面与审计部门关系的角度,将审计部门置于高层次监督位置,建立了政府投资项目基于治理理论的审计模型架构,分析了模型监督的有效性,并提出了政府投资项目基于治理理论审计实务中的操作重点。分析表明:政府投资项目基于治理理论的审计模式能够有针对性地解决项目决策失败的问题,具有很强的实际意义。

The status of government investment project decisions and problems was introduced. The connotation and accountability of government investment project in the view of the governance was analyzed based on the governance theory, stakeholder theory and principal agent theory. The research of the agreement between audit and governance was made. The audit model of government investment project was raised based on analysis of governance-oriented audit and governance core. Based on the relationship of the level of the center organization, government control, public supervision and the audit, the audit department was placed on higher supervision level. The governance audit model on government investment project decision stage was established. The effectiveness of the audit model supervision was analyzed, the operation key of governance audit of government investment project in practice was raised. Analysis result showed that the failure problems of decision could be targeted solved by governance audit, and the governance audit was of great practical significance.