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政府投资建设项目绩效审计研究初探 被引量:4

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摘要 本文以绩效审计的特点为基础,分类梳理基本建设项目的决策论证、前期准备、建设实施及运营管理等各阶段与投资绩效相关的各种因素,分析各因素的影响程度,总结归纳基本建设项目绩效审计的内容,针对影响投资绩效的主要因素,从政府审计的视角,尝试构建基本建设项目绩效审计的指标体系和评价体系,从而指导基建项目绩效审计的有效开展。
作者 曹宁
机构地区 青岛理工大学
出处 《审计与理财》 2014年第7期16-18,共3页
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