【作者】 朱锦余； 韩小芳； 黄灿荣；

【Author】 Jin-yu ZHU,Xiao-fang HAN,Can-rong HUANG (School of Accounting,Yunnan University of Finance and Economics 650221)

【机构】 云南财经大学会计学院；

【摘要】 效益审计已成为世界各国政府审计的中心工作,也是我国政府审计的发展方向。"十一五"纲要强调了建设"节约型"社会和转变经济增长方式。因此,以投资金额大、工期长和容易孳生损失浪费现象的公共投资项目为切入点,开展公共投资项目效益审计将成为审计机关新的主要任务。但在目前,审计资源的有限性、审计人员素质的不适应性以及公共投资项目效益审计规范的缺乏均约束了它的发展。本文分析了这些约束因素,并提出了三点对策。更多还原

【Abstract】 Performance audit has become a central work of government audit to every country in the world.Simultaneously,it is the tendency of China’s government audit.The nation’s 11th Five-Year Plan emphasizes the necessity of establishing economical society and transforming the way of economy growth.Moreover,large investment,long period and easy breeding waste are the characteristics of public investment projects.Therefore, performance audit on public investment projects now becomes the new task of Audit Agency. However,there are still some restriction factors up to now,such as the limitation of audit resources,the inelasticity of personnel quality and the absence of audit standards of performance audit on public investment projects etc.In view of these restriction factors, the paper advances three counter-measures.更多还原