| 我国水利工程项目绩效审计存在的问题及改进建议 |
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| 引用本文： | 唐勇军.我国水利工程项目绩效审计存在的问题及改进建议[J].水利经济,2010,28(3):52-55. |
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| 作者姓名： | 唐勇军 |
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| 作者单位： | 河海大学商学院,江苏,南京,210098 |
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| 基金项目： | 江苏省省级重点学科(工商管理学)子项目资源与环境会计，河海大学引进人才科研启动项目 |
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| 摘 要： | 在阐述我国水利工程项目引入绩效审计理论的基础上,进一步分析了水利工程项目绩效审计在我国实施的现状,重点探讨了目前我国水利工程项目绩效审计存在的体系构建不完整、忽视绩效审计、轻视过程审计、审计机关独立性不足、审计人员素质亟待提高等5个问题,提出了相应的改进建议。
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| 关 键 词： | 水利工程项目 绩效审计 公共受托责任理论 公共管理理论 |
| 修稿时间： | 2010/5/24 0:00:00 |
Problems and countermeasures for performance audit of water conservancy projects in China |
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| TANG Yong-jun.Problems and countermeasures for performance audit of water conservancy projects in China[J].Journal of Economics of Water Resources,2010,28(3):52-55. |
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| Authors: | TANG Yong-jun |
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| Institution: | TANG Yong-jun(School of Business,Hohai University,Nanjing 210098,China) |
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| Abstract: | The theory of performance audit was introduced into the water conservancy project in China.The situation of implementing performance audit in the water conservancy project in China was further analyzed.The exiting problems in the performance audit of water conservancy projects in China were emphatically discussed,including incompletion of audit system of water conservancy projects,ignorance of performance audit,neglect of process audit,lack of independence of audit offices and improvement of auditors' quali... |
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| Keywords: | water conservancy project performance audit main problem countermeasure |
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