Research On The Evaluation Index System Of Performance Auditing Of Government Public Project

Along with the national finance system reform and the public finance system establishment, the country gradually withdrew from the competitive, the profitable fields of investment. Economic increase has been caused effectively by inversion of country investment to public project, but many problems appear in this field, such as bad performance of investment, serious waste and loss, low-level reconstruction. And economic crimes problem sometimes occurs. In the face of these problems, national audit bureau proposes that the country should implement positively performance auditing to improve investment performance in the document of the audit work layout from 2003 to 2007, and claim that all walks of audit organs inspect not only illegal and illegitimate action in the course of using project fund, but also the efficiency and effectiveness of fund usage, demands and they make performance auditing as the important task. Therefore how to strengthen performance auditing of public project has been an important issues for discussion in government audit field.The Performance auditing is to evaluation the economy, efficiency and effectiveness of the project. Because the Performance auditing is not long development in our country, the evaluation index system that suits the actual condition in our country also to be at the exploration stage. Therefore, the purpose of this paper is trying to establish evaluation index system of performance auditing of government public project.This article writing follows this kind of mentality:First, Elaborates the defines of government public project and performance auditing, produce the define of performance auditing of government public project,elaborates the emergence and development on the basis of performance auditing of government public project.Second, Elaborates the evaluation criterion of performance auditing in overseas and to our enlightenment, analyzes several kind of common evaluation index system, and puts forward some problems in performance auditing evaluation index system of government public project.Third, Elaborates the evaluation criterion and evaluation index of performance auditing of government public project, and proposes boldly that evaluation index system is composed of evaluation criterion and evaluation index of performance auditing of government public project. The evaluation content has involved the economic efficiency, the social efficiency and ecological benefits of government public project .Finally select appropriate cases to evaluation.