贫困地区基础建设项目绩效审计研究

Research on Performance Audit of Infrastructure Projects in Poverty-Stricken Areas

建设好贫困地区的基础设施,是实现全面脱贫的关键举措。而做好贫困地区的绩效审计工作,是提高贫困地区基础建设项目质量的重要保障。贫困地区基础建设项目因种类繁多、涉及面广、影响因素复杂、绩效审计指标模糊等问题普遍存在,对其开展绩效审计有一定的难度。通过对武陵山片区W县基础设施建设相关情况的调查发现,贫困地区基础建设项目普遍存在审计范围和深度不够等问题。基于此,首先探讨贫困地区基础建设项目绩效审计的必要性和可行性,接着对现阶段贫困地区基础建设项目绩效审计存在的阻力进行分析,进一步对如何有效开展贫困地区基础建设项目的绩效审计工作提出对策建议,试图为相关部门实现绩效审计全覆盖建言献策。

Building the infrastructure of poverty-stricken areas is a key measure to achieve comprehensive poverty alleviation. Doing a good job in performance auditing in poverty-stricken areas is an important guarantee for improving the quality of infrastructure projects in poverty-stricken areas. The infrastructure projects in poverty-stricken areas are widespread due to their wide variety, wide coverage, complex influencing factors, and fuzzy performance auditing indicators. It is difficult to conduct performance audits. Through the investigation of the infrastructure construction of W County in Wulingshan area, it is found that the infrastructure construction projects in poverty-stricken areas generally have problems such as insufficient scope and depth of audit. Based on this, firstly, the necessity and feasibility of the performance audit of infrastructure projects in poverty-stricken areas are discussed. Then, the resistance of the performance audit of infrastructure projects in poverty-stricken areas is analyzed, and how to effectively carry out the performance audit of infrastructure projects in poverty-stricken areas. Put forward countermeasures and suggestions, and try to make suggestions for the relevant departments to achieve full coverage of performance audit.