CAJ | 학술논문

分析了我国农村公共投资及其绩效审计的态势，并对国内外研究进行了简要的综述，在此基础上构建了农村公共投资绩效审计评价框架。这一框架体系将对提高我国公共投资绩效审计评价提供重要的借鉴。
분석료아국농촌공공투자급기적효심계적태세，병대국내외연구진행료간요적종술，재차기출상구건료농촌공공투자적효심계평개광가。저일광가체계장대제고아국공공투자적효심계평개제공중요적차감。
The paper analyzes the situation of rural public investment and its performance audit in China. Starting from a review of related literature at home and abroad, it constructs a framework for evaluating performance audit of rural public investment, which has some implications for improving the evaluation level of audit performance of public investment in China.