I
摘 要
随着我国经济社会的快速发展,政府投资建设项目数量和财政投入迅速增
加,与之同时也暴露出了一些不容忽视的问题,突出的表现是投资成本高，投资
效率低，低水平重复建设，损失浪费严重等等。这些问题引起政府和社会公众
的高度关注。面对新问题，传统的以查错究弊为主要目标的财务审计已无法满
足绩效评价的需要，绩效审计顺势而生。为推动绩效审计的发展，国家审计机
关和审计理论界进行了积极探索，国家审计署从 2003 年开始把绩效审计纳入发
展规划当中，并提出到 2012 年所有的审计项目都要开展绩效审计的宏伟目标，
绩效审计已成为审计发展的必然趋势。政府投资建设项目绩效审计在整个绩效
审计工作中占有重要位置，对政府投资建设项目绩效审计理论研究也必将成为
今后一个时期审计理论研究的重点。

本文以政府投资建设项目绩效审计评价指标体系的构建为核心开展研究，
运用规范分析法、对比分析法和实证分析法，在借鉴国内外绩效审计研究成果
的基础上，分析了适合我国目前发展阶段的结合型审计模式，阐述了政府投资
建设项目绩效审计的主要内容，对构建政府投资建设项目绩效评价指标体系的
原则、构成、应用进行了研究，并通过实证分析验证了所构建的政府投资建设
项目绩效审计评价指标的可行性和适用性，为推进我国投资绩效审计进行了有
益尝试和探索。

关键词： 政府投资建设项目；绩效审计；评价指标Abstract
II
Abstract
With the rapid economic and social development of china, the number of
government-invested projects and financial investment has increased rapidly.
Meanwhile it also reveals some serious problems which can not be ignored, mainly
including the high cost and the low efficiency of investment, low-level repeated
construction, and serious waste, etc. These problems have aroused great concern of
the government and public. Faced with new problems, the traditional financial audit
system which aims for finding errors is insufficient to meet the need for the
performance evaluation; therefore the performance audit goes with the stream. The
state audit department and the auditing theory has made active exploration for the
development of the performance audit. The State Auditing Administration has added
the performance audit to the development planning from 2003, and put forward an
ambitious goal that all of the audit projects will carry out the performance audit by
2012. So the performance audit has become an inevitable trend in the development
of auditing. The one in government-invested construction projects occupy an
important position among all of the performance auditing works, and the theoretical
study will also become a major focus on auditing in the next period.
In this thesis, it will take the contraction of the performance audit evaluation
index system for the government-invested construction projects as the core study,
with the using of normative analysis, comparative analysis and empirical analysis.
On the basis of study results of the performance audit from home and abroad, it
analyses of the combination type of auditing model which is suitable for China’s
current development, and explains the main contents of the performance audit in the
government-invested projects. The thesis also focus on the principles, composition
and application of the performance evaluation index system of the
government-invested projects, and verified the feasibility and applicability of it by
empirical analysis. It has a meaningful attempt and exploration on the China’s
performance auditing works.
Keywords: government-invested projects; performance audit; evaluation index