| 政府投资项目后评价的监督约束机制探讨 |
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| 引用本文： | 李善波,时现. 政府投资项目后评价的监督约束机制探讨[J]. 审计与经济研究, 2008, 23(6) |
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| 作者姓名： | 李善波 时现 |
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| 作者单位： | 南京审计学院国际审计学院,江苏,南京,211815 |
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| 摘 要： | 政府投资项目后评价的三个基本功能是监督功能、评价成果的直接利用、概念性影响。政府投资项目后评价在政府投资项目的事前、事中、事后都具有监督约束机制。强化这些监督约束机制的主要措施有构建以审计机关为政府评价主体的后评价体系；建立奖惩机制，完善配套制度等。
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| 关 键 词： | 政府投资项目 项目后评价 监督约束机制 政府评价主体 奖惩机制 |
On the Supervision and Restraint Mechanism of Post-Project Evaluation on Government Investment Projects |
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| LI Shan-bo,SHI Xian. On the Supervision and Restraint Mechanism of Post-Project Evaluation on Government Investment Projects[J]. , 2008, 23(6) |
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| Authors: | LI Shan-bo SHI Xian |
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| Abstract: | The three basic functions of post-evaluation on government investment projects are supervision,direct use of evaluation result and its conceptual influence.The post-project evaluation of government investment projects has supervisory and binding system ante factum,intra factum and post-factum for the projects.The measures to strengthen the above system is to establish an independent government evaluation entity,construct an post-evaluation system on the part of the audit institution as government evaluation... |
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| Keywords: | government investment projects post-project evaluation supervision and restraint system government evaluation entity award and punishment system |
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