我国公共投资绩效审计制度建设研究

我国公共投资领域存在着大量的盲目投资和重复建设等绩效低下的现象。审计机关依据受托责任开展的绩效审计对监督公共投资绩效有着其他监督形式不可替代的作用。通过分析我国公共投资绩效审计制度建设的背景,对中外公共投资绩效审计制度的共性做了归纳与概括,借助监督博弈模型探讨我国公共投资绩效审计制度建设中的博弈关系,并提出了改进制度的针对性建议。

The Construction of Performance Auditing System of Public Investment

There exist huge amounts of low efficient investments and superfluous construction in public investments in our country.Accountability-based performance auditing plays a non-fungible role in monitoring performance of public investments.The author discusses the background of system construction of public investment performance auditing,summarizes and induces the generality of Chinese and foreign performance auditing of public investments,analyzes the game relationship in system construction of performance auditing of public investment under a game model,and puts forward some suggestions for corresponding institution development.