| 资源绩效应成为投资项目绩效审计的重点 |
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| 引用本文： | 黄韶松.资源绩效应成为投资项目绩效审计的重点[J].怀化学院学报,2004,23(6):41-44. |
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| 作者姓名： | 黄韶松 |
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| 作者单位： | 湖南省计划生育信息中心,湖南,长沙,410001 |
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| 摘 要： | 投资对国民经济的发展起着拉动作用,但1998年以来,我国的投资绩效十分不理想,究其原因,在于对投资项目的绩效审计不力,尤其是对投资项目的资源绩效审计不力,造成了资源特别是土地资源、能源和水资源的极大浪费。而我国又是这些资源稀缺的国家,因此应该把资源绩效作为投资项目绩效审计的重点。
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| 关 键 词： | 资源绩效 绩效审计 土地资源 能源 水资源 |
| 文章编号： | 1671-9743(2004)06-0041-04 |
| 修稿时间： | 2004年9月7日 |
Resource Performance Should Be the Key Factor in Auditing the Investment Performance |
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| Huang Shao - song.Resource Performance Should Be the Key Factor in Auditing the Investment Performance[J].Journal of Huaihua University,2004,23(6):41-44. |
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| Authors: | Huang Shao - song |
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| Abstract: | Investments play an important function of pulling the development of national economy. The results of project performance in our country haven't been ideal since 1998. The main reason for the failure is due to poor project auditing, especially auditing the resource performance of investing projects. It brings quite a lot waste of land resources, water resources and energy. Furthermore, our country is definitely running short of these resources. So resourse performance should be considered as a key factor in auditing investment projects. |
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| Keywords: | recourse performance performance auditing land resources water resources and energy |
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