Study on the different value level about the effectiveness aduit of investment budget

摘要

In the ordinary course of events, the effectiveness audit of investment budget based on financial audit, whoes most major function is controling and supervising project expenditure and effect, mainly examines the rationality of in expenditure items, that is, audits the economy, efficiency, and effectiveness of the project; The effectiveness audit of investment budget in higher level needs to carry on the contrast and analysis in many ways for seeking a more effective plan , consequently many financial analyses and diagnostic methods may be applied in the effectiveness audit; However, the effectivenes audit of investment budget in highest level ought to be able to discover and create benefit or the value. In this way, value engineering is just such a kind of method advanced in effectiveness audit. In addition, from the life cycle of investment plan, the effectiveness audit is carried on different stage of the project, namely the earlier stage, intermediate stage and late stage, the value and the effect which it brings into are extraordinary different. What it takes in the earlier stage are generally much greater than others.