Research On Indicators System Of Urban Infrastructure Performance Audit

As China's economic development and the pace of urbanization accelerates, the public expenditure on urban infrastructure facilities accounts for GDP have a significant increase . As the owner of public resource and vital interests of those infrastructure, city residents want to access to information on efficiency and effectiveness of infrastructure investment and management. Then, there is a growing concern to government funds in urban infrastructure spending, investment, and efficiency and effectiveness .The government audit agencies has the Obligation to solve these problems .Therefore, to carry out performance audit on infrastructure projects has become an inevitable choice of audit section. However, our performance audit of urban infrastructure projects is in development stage, and the lack of performance indicators system become an main reason that hinders the development of our performance audit .This paper not only make use the latest theories of public management, performance management, project management, but also make use performance audit practice , laws and regulations and related research to discusses the characteristics , auditing features, performance and performance factors of infrastructure projects; then Combining Qingdao and Shenzhen performance audit practice,it analyzes the necessity of establishing index system, establishing status ,establishing problems and propose improvements; On this basis, the paper proposes new indicators design. First the paper proposes overall standard 4E and standard source, then combining with the performance of audit theory, practice, laws and regulations, it establish the specific indicators according to the whole life cycle phases of infrastructure.This indicators want to reflect the picture of urban infrastructure as much as possible, and Clarify the research idea of urban infrastructure project . I believe that the indicators system will largely improve the rigorous and scientific of audit, but also lay the foundation for future research of various types of infrastructure.