摘要
目前我国已加大了对基础产业的建设力度,投入了大量的资金进行交通、电力、水利、通讯等基础设施的建设,因此本文认为进行基础产业公共投资的绩效审计,意义重大。公共投资绩效审计刚刚进入我国,并没有规范的准则对其评价指标予以界定,尚未形成一套比较统一的、规范的、实用性强的公共投资绩效审计评价指标体系,这就使得我们的绩效审计工作难度增大。为了科学的评价政府公共投资的绩效情况,客观准确地反映其经济性、效率性和效果性,我们必须建立科学的基础产业公共投资项目绩效审计评价体系与制度。
本文通过回顾国内外有关绩效审计的文献,比较完整的探讨了基础产业公共投资绩效审计的评价标准、评价方法、指标体系等,同时结合西汉高速公路项目案例开展实证研究。本文共六章,分为三部分：
第一章：绪论。该部分按照本文的选题背景及意义,提出本文的研究思路、研究方法、以及一些观点和拟解决问题和可能的创新之处；同时,从绩效审计概念、绩效审计标准以及绩效审计指标三个方面对国内外有关文献进行回顾与参考。
第二章：基础产业公共投资绩效审计理论分析。这部分对本文所涉及的基础产业公共投资进行了范畴的限制,从公共财政理论、“3E”原则以及受托经济责任理论等方面对本文所要研究的指标体系构建了理论支撑。
第三章：现行绩效审计指标体系的分析。本部分主要针对我国目前有关基础产业公共投资项目绩效审计研究所存在的问题进行总结,为下一步的定性及定量分析做铺垫。
第四章：绩效审计指标体系的构建。本部分通过绩效目标维度、价值目标维度、公共满意维度以及内部流程维度四个标准,分别从投资决策、投资运用以及投资回收三个阶段进行指标的设计以及其权重的确定,最终构成四个目标层、17个指标层以及53个分指标构成了一个完整的指标体系框架。
第五章：公共投资绩效审计指标体系的应用。这部分选择了西汉高速公路项目作为研究对象,采用了回收阶段的指标体系权重,通过专家打分依次对指标层、目标层和项目总目标层的评价进行模糊综合评价。同时,对评价的结果进行分析,得出结论。
第六章：结论。这部分对本文在实证研究过程的主要结论、研究过程中的的不足以及局限性进行概括,最后提出本文尚需进一步解决的问题。
The basic industry construction has been increased significantly by the government. A lot of fund has been investigated in infrastructures such as transportation, electricity, water and communication. Therefore, it would have great potential for improving efficiency and be representative to carry out performance auditing on public investment in basic industries. Currently, public investment performance audit has just entered our country, and no formal criteria to evaluate their performance against the indicators to be defined, not forming a more uniform standard, practical performance audit of public investment evaluation index system to be referenced, enabling performance audits more difficult. Therefore, in order to evaluate the performance of government public investment scientifically and to reflect their economy, efficiency and effectiveness objectively and accurately, the scientific basic industry Public Investment Projects Performance Evaluation System must be established.
The article reviewed the performance audit of the documents at home and abroad. Public investment in basic industries of the performance audit of the evaluation criteria, evaluation methods and indicator system were discussed more comprehensively. Xi-Han high-speed project as an empirical case was also studied. Present thesis was comprised of total of six chapters and was divided into three parts.
Chapter One:Introduction. Based on the research background and significance, some research ideas, research methods and a number of perspective and possible innovations were proposed. The domestic and abroad references were retrospected and reviewed in the following three aspects:the concepts of performance auditing, the standards of performance auditing and the indicators of the performance auditing.
Chapter Two:Theoretical analysis of performance auditing on public basic industry investment. The category of public basic industry investment involved in present research was defined. The support theory system was built for the indicators involved in present research according to the theory of Public Finance, "3E principle" and Theory of Economic Responsibility entrusted. The application foundations of present research focus were established through analysis of cost effectiveness. Finally, the necessary analysis was made for carrying out performance auditing in present research
Chapter Three:Performance Audit of the existing system of indicators. Summarize the inadequacies of the current study on the public investment and investment performance audit to pave the way for qualitative and quantitative analysis.
Chapter Four:Index System Performance Audit. The index system is constructed based on the design ideas, values, design principles and design methods of performance auditing. According to the performance goals, the value of target, the public satisfaction and the internal processes four dimensions standards, the indicators and their weight factors were designed and determined under the investment decision-making, use and recovery three processes. The final indicators system involving four criteria,17 indicators and 53 sub-indicators was established.
Chapter Five:The application for Index system of public investment performance auditing. Xi-Han highway projects were selected for the study, the indicators and their weight factors in the recovery phase were utilized. The fuzzy comprehensive evaluation was carried out by expert scoring indicators, rules, and its total evaluation. The results of the evaluation were analyzed and some recommendations were made as well.
Conclusions. The main conclusions, the deficiencies and limitations in present research were summarized, and finally some issues need to be solved in future were proposed
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