导　　师： 刘国常

学科专业： 120201

授予学位： 硕士

作　　者： ;

机构地区： 暨南大学

摘　　要： 随着我国投资体制改革的不断深入,政府投资项目的传统管理模式已由“投、建、管、用”多位一体的模式逐渐向“投、建、管、用”职能分离的模式转化。而且近年来全国各地均已开始推行政府投资项目“代建制”的模式试点工作。结合各地试点的成功经验,国务院于2004年7月发布了《关于投资体制改革的决定》,明确指出:“加强政府投资项目管理,改进建设实施方式”,“对非经营性政府投资项目加快推行‘代建制'”。这个《决定》的出台加快了我国对非经营性政府投资项目实施“代建制”的步伐。 本文首先从国内和国外政府投资的项目管理模式的情况、传统管理模式的弊端以及传统管理模式下政府投资项目建设中产生的诸多问题三个方面,来说明“代建制”这种新的管理模式产生的背景。其次,从“代建制”自身存在的缺陷出发,结合原有政府投资项目审计的问题,说明要加强对代建制下政府投资项目审计监督的必要性。然后分析代建制下政府投资项目及其审计的现状,并对存在的问题进行原因分析。最后,针对文章中所说到的各种项目及其审计问题,提出针对性的具体改进对策和措施。 由于现阶段关于代建制下政府投资项目审计及其研究还是处于初步阶段,本文的研究面临诸多局限。笔者希望本文的研究对促进代建制下政府投资项目的审计有所贡献。 As far as the reform of the invested-system goes,the traditional project-management model of the government-invested projects has been gradually changed,form decentralizationally management to centralizationally management.In the recent years,the new project-management,as we call 'agency-construction system',have been tried throughout our country in the government-invested projects.Combining of the successful experience,the State Council had issued a 'Decision about the reform of the invested-system' in July,2004,which clearly stated:'Strengthening the management of the government-invested projects,and improving the way of building','Implementing the new management pattern into the non-operating government projects.The 'Decision' has made the 'agency-construction system' go much faster in the non-operating government projects. In the beginning of this paper there is an introduction of the birth background of the new management from three aspects,which are difference between our country and oversee countries,the disadvantages of the traditionally management pattern and the problems out from projects-building under the former pattern.Secondly,the paper starts from the flaws of the 'agency-construction system' and the audit problems of the government-invested projects to explain the necessity of audition of the projects which are administrated by 'agency-construction system'.And then the article analyzes the problems and the reasons of government-invested projects and the audit itself.Finally,it put forward measures according to the problems. Because the research of the audition of government-invested projects which is under 'agency-construction system' is just a preliminary stage,so the theoretical system is still very incomplete and the available literatures are very limited.It is difficult to make a comprehensive analysis temporarily.So I hope that I can make a little contribution about this research.

关 键 词： 代建制 政府投资项目 委托代理 审计

分 类 号： [F239.6 F283]

领　　域： [经济管理] [经济管理] [经济管理]