政府投资项目绩效审计

随着政府投资规模的不断扩大，政府所拥有的公共资源日益增多，公共受托经济责任也在不断加强，相比而言，我国的绩效审计特别是政府投资项目绩效审计工作还处于起步探索阶段，对开展政府投资项目绩效审计的意义等方面的认识也不够全面，对政府投资项目绩效审计的涵义、内容等方面的认识还没有统一，未形成系统完整的理论框架，且具体实施中缺乏规范的操作程序、方法和绩效评价指标体系；因此，有必要对相关问题进行研究与探讨。
本文首先介绍了政府投资项目绩效审计的概念、程序以及评价指标体系等内容，然后分析了我国政府投资项目绩效审计存在的不足，在通过对国外政府投资项目绩效审计的经验进行借鉴的基础上，最后提出了完善我国政府投资项目绩效审计的建议。

关键词：政府；投资项目；绩效审计
Abstract

With the increasing number of government investment scale expanding government-owned public resources, public fiduciary responsibility to continue to strengthen. By contrast，the performance of our country is audited especially governments investment project performance audit work is also at starting to explore stage，it is not overall enough either to launching the understanding in respects such as the meaning in which the performance audits，etc. The understanding in respects such as the meaning，content audited to the performance，etc．has not been unified yet，not forming the theory frame with intact system even more，and lack normal operation sequence，method and performance evaluation index system while implementing specifically; so，it is necessary to carry on research and discussion to relevant problems．
This paper first introduces the concepts, procedures, and evaluation system and content of the performance audit of government investment projects, and then analyze the shortcomings of the performance audit of government investment projects in China, on the basis of the experience of the performance audit of the investment projects of foreign governments, and finally improve China's government investment project performance audit recommendations.．

Keyword：Government   Investment project   Audit  of  performance

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