| 大型公共工程绩效审计模型——基于可持续性的研究 |
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| 引用本文： | 毛晔,姚玉蓉,张星.大型公共工程绩效审计模型——基于可持续性的研究[J].审计与经济研究,2006,21(5):27-30. |
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| 作者姓名： | 毛晔 姚玉蓉 张星 |
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| 作者单位： | 1. 南京审计学院,国际审计学院,江苏,南京,210029
2. 东南大学,土木工程学院,江苏,南京,210096 |
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| 摘 要： | 着眼干可持续性，大型公共工程绩效审计三维模型包括时间维、领域维和影响维。从时间维审计短期和中长期效益，从领域维审计项目内、外部经济效益、社会效益和环境效应，从影响维审计项目与社会和环境之间的相互影响。
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| 关 键 词： | 可持续性 公共工程 绩效审计 三维模型 |
| 文章编号： | 1004-4833(2006)05-0027-04 |
| 收稿时间： | 07 3 2006 12:00AM |
| 修稿时间： | 08 16 2006 12:00AM |
Performance Audit Model of Large Public Works——A Study of Sustainability |
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| MAO Ye,YAO Yu-rong,ZHANG Xing.Performance Audit Model of Large Public Works——A Study of Sustainability[J].Economy & Audit Study,2006,21(5):27-30. |
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| Authors: | MAO Ye YAO Yu-rong ZHANG Xing |
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| Institution: | 1. Nanjing Audit University, Nanjing 210029, China; 2. Southeast University, Nanjing 210096, China |
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| Abstract: | Sustainability should be a criterion to evaluate the performance audit of large public works. Based on the three-dimension model, i. e. , time, category and influence, this paper maintains the short-term and long-term performance, the interior and exterior economic performance, and social and environmental performance should be audited respectively. |
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| Keywords: | sustainability public works performance audit three-dimension model |
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