摘 要

   绩效审计是军队营房建设项目实现高效、廉洁的重要监督手段，但由于军队营房建设现有审计手段单一、审计面窄，不能对项目决策、投资效果、管理手段、整体效益进行全面有效的监管，在一定程度上制约了军队营建工作发展步伐。绩效审计从经济性、效益性、效果性三方面的综合评价出发，能较好的克服现有模式的局限，提高我军营房建设项目审计的综合效益，促进现代营房建设更快、更好的发展。

   本文紧密结合现代营房建设实际，通过对大量文献资料的分析总结，从军队营房建设项目的综合质量和现代营房建设管理评估的综合影响两方面入手，运用系统分析、比较分析的方法，采用定性指标与定量指标相结合的模式，建立了现代营房绩效审计的三级评价指标体系，并通过实证分析的方法，对指标体系进行了检验。在此基础上，为进一步论证绩效审计推行的相关问题，在部队建设管理部门、审计部门等单位选取部分有代表性的样本，通过实际走访与问卷调查，获取相关成型数据，采用因子分析、聚类分析等先进的科学统计分析方法，围绕现代营房建设绩效审计这一主题，对绩效审计推行的可行性、方式方法、重难点等问题展开分析和论述的，得出了有针对性的结论和意见，并为下一步军队建设项目绩效审计工作的推行提出了建设性的意见。

   本文是针对部队营建审计中推行绩效审计进行的一次有意义的尝试性研究，所构建的评价指标体系及建议对绩效审计在现代营房建设项目审计中的推行及应用有一定的借鉴参考价值。

关键词：绩效审计    现代营房    建设项目    指标体系    评价方法  

Abstract

   Auditing  was  a  crucial  intendance  instrument  to  realize  the  high  efficiency  andhonesty in the military barracks construction project. Otherwise, because of the unicity andnarrow  of  audit,  at  present,  the  auditing  in  our  military  was  limited  in  compliance  andauthenticity of economic activity, could not realize the allaround and valid supervision inproject  decision,  investment  effects,  management  means  and  overall  effectiveness.  Thedevelopment of the military barracks construction was restricted. Performance through thecomprehensive  evaluation  of  the  economy,  efficiency  and  effectiveness.  And  it  also  cansearch  the  defects  of  management.  And  it  also  cansearch  the  defects  of  management.  Itcan  overcome  the  boundedness  of  unicity  in  the  existing  modes,  improve  thecomprehensive benefit, and promote the development of the military barracks construction audit.

   In  the  thesis,  on  the  guidance  of  scientific  and  development  concept,  in  closeconnection with the reality of modern barracks construction, in summary of vast literature,starting with the two sides of overall quality and complex impactin the modern barracksconstruction, applying the system and comparison analysis methods, adopting the modes ofintegrated  with  qualitative  indexes  and  quantitative  indexes,  Modern  BarracksConstruction  Audit  Evaluation  Indexes  System  was  established  and  checked  throughempirical analysis. Furthermore, in order to discussing related issues in the promotion ofperformance audit in deep, typical examples were selected from the military constructionmanagement  department  and  construction  audit  department,  related  data  was  collectedthrough questionnaire survey and site visit, factor analysis and cluster analysis theory wereapplied. The problems of feasibility, methods, important and difficult issues in the practiceof performance audit were analyzed and discussed, around the theme of modern barracksconstruction.  Construction  opinions  and  suggestions  were  presented  on  the  basis  ofresearch.

   It was a meaningful trying to research on the modern barracks construction auditing,the Evaluation Indexes system designed in the thesis could be wellreferenced in thedevelopment ofmodern barracks construction auditing.

  Key words: Performance Audit    Modern Barracks    Construction Projects      Index System     Evaluation Methods