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基建项目投资的效益审计分析

Audit analysis of benefit of capital construction project investment

Finance and Economics Focusing / 2019,1(2): 39-44 / 2019-12-09 1030 941

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• Authors: 黄莎
• Information:

  株洲市审计局，株洲

• Keywords:
  Water conservancy capital construction projects; Economic benefit; Audit
  水利基本建设项目; 经济效益; 审计
• Abstract: Due to the large amount of capital construction projects, long construction cycle, and related to people's livelihood, their investment efficiency has attracted much attention. How to prevent risks in time and give full play to investment benefits is an important subject of capital construction project management. This paper analyzes the significance, main contents, difficulties and countermeasures of the economic benefit audit of water conservancy basic projects. 基本建设项目由于多数标的额大，建设周期长，且涉及民生，因此其投资效益倍受各方关注。如何及时防范风险，充分发挥投资效益，是基本建设项目管理工作的重要课题。文章就水利基本项目经济效益审计的重要意义、主要内容、难点及对策进行了分析。
• DOI: https://doi.org/10.35534/fef.0102006c
• Cite: 黄莎．基建项目投资的效益审计分析［J］．财经聚焦，2019，1（2）：39-44．