| 农村公共投资绩效审计问题研究 |
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| 引用本文： | 郑德亮,刘允岩,袁建华.农村公共投资绩效审计问题研究[J].天津商学院学报,2009,29(1):55-59. |
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| 作者姓名： | 郑德亮 刘允岩 袁建华 |
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| 作者单位： | 郑德亮,袁建华,ZHENG De-liang,YUAN Jian-hua(山东农业大学经济管理学院,山东泰安,271018);刘允岩,LIU Yun-yan(聊城大学数学科学院,山东聊城,252000)
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| 摘 要： | 分析了我国农村公共投资及其绩效审计的态势，并对国内外研究进行了简要的综述，在此基础上构建了农村公共投资绩效审计评价框架。这一框架体系将对提高我国公共投资绩效审计评价提供重要的借鉴。
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| 关 键 词： | 农村公共投资 绩效审计 态势 框架 |
Study of Performance Audit of Rural Public Investment |
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| ZHENG De-liang,LIU Yun-yan,YUAN Jian-hua.Study of Performance Audit of Rural Public Investment[J].Journal of Tianjin University of Commerce,2009,29(1):55-59. |
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| Authors: | ZHENG De-liang LIU Yun-yan YUAN Jian-hua |
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| Institution: | ZHENG De-liang, LIU Yun-yan, YUAN Jian-hua ( 1. School of Economics and Management, Shandong Agricuhural University, Taian 271018, China; 2. School of Mathematical Sciences, Liaocheng University, Liaocheng 252000, China) |
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| Abstract: | The paper analyzes the situation of rural public investment and its performance audit in China. Starting from a review of related literature at home and abroad, it constructs a framework for evaluating performance audit of rural public investment, which has some implications for improving the evaluation level of audit performance of public investment in China. |
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| Keywords: | rural public investment performance audit situation framework |
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