Research On Auditing Evaluation System For Performance Of Express Highway Project In Liao Ning Province

Liaoning is one of the province that has the highway engineering construction earlier and quicker in our country. Strengthening to the highway project effectiveness audit has become one of the core work of our province Audit body. Our country's effectiveness audit, however, is still in its infancy. There are few experience to learn from the effectiveness audit, and there is not a integrated effectiveness audit system, which hinders the development of the effectiveness audit. Therefore, the benefit appraisal system's establishment is an important research subjects our province highway auditors face.This article, which profits from the post project evaluation's theory and the management concept, unifies my participating in the highway project audit the practice, and from the target evaluation, the process appraisal, the economic evaluation, the influence appraisal and the sustainable appraisal, proposed 31 benefit evaluating indicator and established a set of relatively complete highway project effectiveness audit benefit appraisal system, and applies the appraisal system has carried on the benefit appraisal to the Shenyang to Dalian highway project.This article research results can provide the theory support for the highway project effectiveness audit practice, and supply other engineering project effectiveness audit reference. The appraisal system that this article established also has many imperfect places, which need to examine and improve unceasingly in the highway effectiveness audit practice.is one of the provinces that To strengthen the performance audit of the highway programs has become one of the focuses of the national audit bureau. However, China's performance audit is still at its preliminary stage, the proportion of really independent, comprehensive and integrated performance audit is still low among the whole audit programs, the parts in performance audit that are mature and can be referred to are still insufficient, there is no systematic and complete performance evaluation, thus restricting the development of performance audit.This article, based on the theoretical method and management way of after-program evaluation, together with analyzing the demand of performance audit of highway programs on performance evaluation system, from the five evaluations on objectives, processes, economy, influence and sustainability, tries to establish a complete systematic system of performance evaluation on performance audit of highway programs. The example of performance audit on highway program from Shenyang to Dalian, on the basis of the evaluation system from this passage, finalizes this article. The purpose of this article is to provide the practice of performance audit of highway programs with theoretical support and to act as a reference for performance audit of other programs or projects.