*

/ () ()

* /

( ) ( )

(environmental impact assessment)

/ / /

Performance Audit - INTOSAIs Model : INTOSAI, Implementation Guidelines for Performance Auditing: Standards and guidelines for performance auditing based on INTOSAIs auditing standards and practical experience, p.14. ( : )CommitmentPurposedefinedInputResourcesassignedAction/ProductionAction doneOutputServices providedOutcomeObjectivemet

/ /

()() (PART) 4 (Cost-Effectiveness)Benefit-Cost Ratio /

1. (Investment costs) : 2. : 3.

: (Shadow prices) : (Opportunity cost)

:

1. (Direct benefits) (Primary benefits) : 2. (Indirect benefits) (Secondary benefits) :

: () 1. 2. 3.

1. 2. 3. 4. 1. 2. 3.

1. (Forward linkage or stemming from) 2. (Backward linkage or induced)

(Intangible benefits) :

- - : - (Consumers surplus) :

(Compensating variation) - (Productivity): - : - : -

1. (Ranking by inspection) : (Payback period) : = /

: = x 100 = 18,571.43 x 100 100,000 = 18.57%

- 1 -

- (Discount rate) 8-15 % - PWF (Single payment present worth factor) Discount factor -

(Net present value method NPV) : NPV 0 NPV < 0

2. (Benefit Cost ratio B/C ratio) : B/C 1 B/C < 1

..

(Risk Identification) 1

1

/

1 ()

1 ()

1 / 2

2

/

(Likelihood) 3

3

EDCADCBACBAA

4

4

A B C D E

A C 5

5

*