文献类型： 会议论文

第一作者： Dong Li

作者： Dong Li ¹ ; Lidan Zhao ² ;

作者机构： 1.School of Management,Harbin Institute of Technology,Harbin,China,150001

2.Harbin Veterinary Research Institute,CAAS,Harbin,China 150001

关键词： Earned Value Method;government investment project;performance audit;Earned Value audit

会议名称： International conference on construction & real estate management

主办单位：

页码： 625-629

摘要： In order to explore the pattern of government investment project performance audit in China, in the paper, we have introduced Optimized Earned Value Method, its principles and indicator system. Considering the defects of the method, we have optimized the methods and indicators. We have established evaluation indicator system based on Optimized Earned Value Method and developed Earned Value audit of government investment project. Analysis shows that Earned Value audit provides the performance audit of government investment project a feasible, reliable and valid model. For the current situation of government investment project performance audit China, we have made specific recommendations.

分类号： F293.3`F293.3`F293.3