水利基础设施项目效益审计评价指标及模型构建

The construction of evaluation index and its model of performance audit for the water conservancy infrastructure project

水利基础设施项目效益审计评价指标较为缺乏,而且尚未构成体系。研究和建立效益审计评价指标体系的目的是对人们的意识和行为有一个引导作用,从水利基础设施项目立项、设计、施工、竣工后营运等环节都能使人们有一种意识,既要考虑项目带来的经济效益还要考虑社会效益和环境效益。文中根据水利基础设施的特点,运用定性与定量相结合的方法构建了水利基础设施项目效益审计评价指标体系,并建立模糊综合评价模型,综合评价水利基础设施项目的经济效益、社会效益及环境效益。

Evaluation index of performance audit of the project of water conservancy infrastructure is less and does not constitute the system at present. The purpose of studying the evaluation index system of performance audit is to have a direct effect on people＇s consciousness and behavior. Economic benefits, social and environmental benefits from the design, construction, completion and operation of water infrastructure projects must be considered by people. The evaluation index system of efficiency audit of water conservancy infrastructure projects is constructed and a fuzzy comprehensive evaluation model is established according to the characteristics of water conservancy infrastructurc by using qualitative and quantitative method. Economic benefits, social benefits and environmental benefits of water conservancy infrastructure project are evaluated.