摘要
项目后评价是项目投资闭环管理工作的最后一个重要环节,近年来,国企依据《中央企业固定资产项目后评价指南》开展后评价工作,但因起步较晚等,项目后评价实施细则及成果转化还不成熟。以武钢的做法为例,从建立投资项目后评价机制入手,与相关职能部门协同联动,修订后评价管理制度,完善后评价指标体系和评分标准,规范后评价实施流程等,编撰了"武钢后评价工作指南",构建了系统的项目后评价工作体系,并指导完成了多项后评价工作,促进项目成果及时转化为管理效益。通过探索与实践,武钢投资项目审计后评价管理步入了科学化、规范化和制度化发展的快车道。
Post project evaluation is the last important ring of close-loop management of project invest ment. In recent years, post project evaluation in SOEs are in accordance with SOE Fixed Asset Post Pro ject Evaluation Guidance. However, its related details and achievement transformation are still in pro gress. Taking WISCO as an example, the researchers start with post project evaluation mechanism, collab orating with functional departments to adjust post project evaluation principle to improve evaluation indica tor system and criteria and finally compile post project evaluation Fixed Asset Post Project Evaluation Guidance of WISCO. Under the guidance of this instruction, post project evaluation were carried out to ac celerate achievement transformation. Through exploration and practice, post project evaluation in WISCO is now on the scientific,standardized and institutionalized fast lane.
作者
蒋慧玲
李炜
Jiang Huiling;Li Wei(Quality Management Division of WISCO,Wuhan 430080,Hube)
出处
《武汉工程职业技术学院学报》
2018年第3期36-40,共5页
Journal of Wuhan Engineering Institute
关键词
企业内部审计
项目后评价
投资审计
项目管理
成果转化
指标体系
internal auditing
post project evaluation
investment audit
project management
trans formation of achievement
indicator system