Based On The Balanced Scorecard Performance Audit Of Public Works Study

This paper first reviews and summarizes the theory of performance audit and BSC way through book study, which provides proof to the establishment of evaluation index system applying BSC in the field of performance audit on public engineering projects. Secondly, the paper discusses about the way, current situation and existing problems in public engineering projects and public performance audit. Next, it analyzes the current performance audit evaluation index, and introduces two evaluation index systems, pointing out the existing problems in the current performance audit evaluation index system on public engineering projects. Meanwhile, it analyzes the feasibility of applying BSC in performance audit on public engineering projects. Having studies the theories of performance audit, engineering audit, economy performance audit and BSC, and referring to the application framework of BSC in government and non-government organization, it sets up the framework of performance audit evaluation index system on public engineering projects. The framework covers 73 index falling into 4 aspects as customer, finance, business process and study and growth in line with the BSC. It avoids the disadvantage in the present performance audit that pays too much attention to the financial evaluation and neglect non-financial index as business process. Finally, the paper evaluates and analyzes the performance audit on public engineering projects through case study.