以科学发展观指导公共投资项目效益审计

“以人为本，全面、协调、可持续发展”的科学发展观，是经济和社会各项事业发展必须长期坚持的重要指导思想，也是审计工作必须遵循的基本原则。科学发展观对于开展公共投资项目效益审计，提高公共资金使用效益、促进经济持续发展具有重要意义。本文阐述了对公共投资项目进行效益审计的意义，以及在科学发展观的指导下所确定的审计目标．并简要介绍了开展效益审计的标准、内容及评价体系。

Following the Guidance of Scientific Outlook on Development on Carrying out Effectiveness Audit of Public Investment

The scientific concept of development featunng people-oriented, comprehensive, harmonious and sustainable development is an important guiding principle for China＇s economic and social development. It is also a principle that we must uphold and apply in audit. The concept is of great significance to carrying out effectiveness audit on public investment projects, increasing effectiveness of public funds and promoting economic development. This paper tells us the significance and objective of carrying out effectiveness audit. Moreover, the standard and content of audit and assessment system are briefly introduced.