矿产资源开发项目绩效审计评价体系构建

Construction of the Performance Audit Evaluation System for Mineral Resources Development Project

针对我国目前矿产资源开发存在的问题从五个方面构建了矿产资源开发项目的绩效审计评价指标体系,并利用层次分析方法赋予各个评价指标一定的权重,为我国提供一套综合评价矿产资源开发项目经济效益、社会效益和环境效益的绩效审计评价体系,从而进一步推动我国矿产资源开发项目的绩效审计评价工作。

In view of problems existing in the development of our current mineral resources, the performance audit evaluation index system of mineral resources development project is built from five aspects. Meanwhile ,the analytic hierarchy method is applied to giving certain weights to different evaluation indexes. This study provides one performance audit evaluation system for our country to comprehensively evaluate the economic benefits, social benefits and environment benefits of mineral resource development projects, and thus promotes the performance audit evaluation work of our national mineral resource development projects.