Performance Audit Of Public Works Based On The Value Management Study

Public project performance audit as an important means of evaluation of investment efficiency is to monitor and guide the decision-making and construction of public works process, and aim to promote the audited units to improve the management and more efficient in their duties. At present, a large number of public works investment has continued to increase, but lags behind the performance audit of theoretical research, carried out mode unreasonable, audit and supervision mechanism is weak in China, the problem of high quality audit, performance audit function to play a more limited role in decision-making errors, design reasonable construction procedures are not formal negative phenomena such as long-term can not be effectively curbed, seriously affected the improvement of public works investment returns. Combination of advanced thinking and theoretical innovation in the traditional mode of performance audit of public works is to improve audit quality and efficiency of public works an important way, their research has practical significance.Value Management as a scientific management methods and advanced application of technology, aim to achieve the objective of performance audit of public works to the interests of stakeholders, expand the content to promote continuous performance audit, stressing the degree of realization of public interest is decide the value of the key public works; in value-based management under the guidance of the theory, public works performance audit to track the entire process of the audit as a fundamental method, fully integrated audit resources, adhere to the audit process problems and to solve problems found in the organic integration of the public satisfaction as a public works audit of the basic evaluation criteria of performance, innovation and optimize the performance audit of the traditional model of public works.Firstly, Paper introduced the concept of content-related basis, discusses the value management applied to public works performance audit of the feasibility and importance, combined with the value of management thinking of the performance audit of the content of public works and procedures; Secondly, in the analysis of the current public works performance audit evaluation index system and causes major problems, based on the construct of public satisfaction as the basic evaluation criteria, taking into account the professional evaluation of the audit agency performance audit of public works evaluation index system model, and through a case of public satisfaction with the results of evaluation; Finally, take the Chongqing Wanzhou "Three Gorges Pearl Tower" demolition project example, analyze the causes of problems, sum up the current audit department of public works which should focus on doing the work of several to improve the investment performance.