The Project Performance Evaluation Model Based On Final Accounts Audit

The application of performance evaluation in final accounts audit of large construction projects and a new method of it have been discussed in this thesis. Because of the project performance audit hasn’t been applied in practical and it’s only a tentative audit mode, the application of final account audit in final accounts audit has important theoretical significance and practical value.This thesis first introduced the concept of the final accounts audit of construction projects and performance evaluation, and then elaborated audit purpose, audit basis and audit emphasis, discussed the characteristics of performance evaluation, theoretical support and method of it. After analyzing and comparing a variety of performance evaluation methods, a method of the combination of final accounts audit and performance evaluation has been picked up to evaluate the performance of the project. The principle of the establish of project performance evaluation index system has been sketched in the thesis. And after analyzing the diversity and uncertainty of the evaluation index, a comparatively perfect performance evaluation index system based on final accounts audit that can reflect the whole implementation process of a construction project and evaluate the performance of it comprehensively has been established. According to the analysis of all stages of project implementation and highlighting the evaluation process, a performance evaluation model based on the final accounts audit deduction method has been built. The model realized the quantitative performance evaluation of the project based on the basic data of the final accounts. At last, a project case has been used to do the performance evaluation. It mainly described the application principle and method of the final accounts audit deduction method in the determination of the evaluation set, and in the end drew a conclusion of the level and result of project management based on the evaluation model.A method of the combination of final accounts audit and performance evaluation has been explored in this thesis. The main innovation points of this thesis are the establishment of a relatively complete project performance evaluation index system that can reflect the process of project construction based on the final accounting of the completed project, and the proposal of a performance evaluation model based on the final accounts audit deduction method. And the method has been proved to be objective and fair, can be operated simply, and is of some theoretical and practical value by the application in the project case.