公共投资绩效审计

农村公共投资绩效审计评价体系研究

The Study on Performance Audit Evaluation System of Public Investment in Rural Areas

关于公共工程投资绩效审计的思考

Reflections on the Performance Audit of Public Works Investment

公共工程投资绩效审计与效益审计、财务收支审计既有区别，又有联系。

Both difference and connection exist between performance audit , benefit audit and financial and accounting audit .

公共工程投资绩效的审计评价是一个多因素综合的过程。

The performance auditing evaluation of public project investment is a synthetic process .

公共工程投资项目绩效审计评价指标体系是审计工作实施的基本依据，本文在提出全过程审计的基础上，探讨了公共工程投资项目绩效审计评价指标体系的基本框架。

The index system for the performance audit of public works investment is the basic foundation of auditing practices . This paper puts forward basic framework of its evaluation index system .

为解决这些问题，提高农村公共投资的绩效水平，针对农村公共投资的绩效审计工作就显得尤为重要。

In order to solve these problems and improve the level of public investment performance in rural areas , the rural performance audit of public investment in is particularly important .

随着我国投资体制改革工作的不断深入，公共工程投资主体多元化的格局日渐形成，审计环境发生了重大的变化，因此，公共工程投资审计的重心逐渐转向公共工程投资绩效审计。

As the investment system develops , the pluralistic pattern of investment body comes into existence and the audit environment changes . The focus of public works investment audit has to transfer to the performance audit .