通过分析政府投资项目绩效审计动因、背景及其国内外研究现状与发展趋势，剖析我国政府投资项目绩效审计存在的问题，探索和创新政府投资项目审计理念、模式和绩效评价体系，以亚行贷款梧州城市发展项目为例，以5E为评价内容，对政府投资项目绩效审计进行实证研究，旨在为政府投资项目绩效审计提供理论依据和实践模式。%By analyzing the causes and banckground for the performance audit of government-invested projects along with the current researching situation and developing trend, this paper makes a study of the existing problems in the performance audit of government-in-vested projects so as to explore and innovate the ideas, modes and performance evaluating system of audit of government-invested projects. Meanwhile, this paper, taking 5E as evaluating content, makes an empirical study of audit of government-invested projects based on the case in which the Asian Development Bank made a loan to Wuzhou government for the project of developing city facilities, which provides some theoretical support and practicing mode for the performance audit of government-invested projects.
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