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Study On Performance Audit Of Government-Invested Projects Based On Cost-Benefit Methods

Posted on:2008-05-20Degree:MasterType:Thesis
Country:ChinaCandidate:Y L J OuFull Text:PDF
GTID:2189360215967578Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid development of social and economy, the government-invested projects and the amount of investment is increasing fast, the area of investment has also expose a number of problems that can not be ignored: the government-invested projects decision-making fault; loss wasted; low-level redundant construction; low-level redundant building project and so on. Emphasizing governmental investment returns the call, the performance audit of the government-invested projects came into being, and the study on performance audit of the government-invested projects have become a new topic issues in audit theoretical circles.Firstly, this paper analyses the issue of research state, significance and the current research on the performance audit of the government-invested projects, and other development issues. Then, it describes the basic theoretical problems of the government-invested projects performance audit, emphatically introduces the government-invested projects and investment projects concept, features, status as well as the content, necessity and related theoretical basis to the performance audit of the government-invested projects , and so on; Again, the paper inquire into the theory and practice of the cost- benefit methods, with a focus on the connotation and extension to the costs and benefit, and introduce the concept of opportunity cost to construct the model.Finally, it discusses specific application of cost-benefit methods as performance audit used in the government-invested projects ,the existing problems and corresponding solutions related with the methods in reality.
Keywords/Search Tags:Government-invested projects, Performance audit, Cost Benefit
PDF Full Text Request
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