The Research For High School’s Performance Audit On Reconstruction After Disaster Of Infrastructure Projects

Performance audit is wildly concerned in the audit theory realm and practical field, it will be pushed into the advanced stage in future. The use of performance audit development in China started late, mainly concentrated in government audits and the use of certain specific industries. So, the use of performance audit in colleges and universities is not common. Performance audit’s theory and practice of research are getting more sophisticated from the whole development process. But looking from the time and society’s unceasing development, the performance audit work and has certain peculiarities and differences, Particularly in the application of some special events, the audit content, methods, processes and other aspects of the traditional audit approach, there are still some differences.May 12 2008, The Sichuan Wenchuan has had the historical rare 8.0 magnitude of big earthquakes. Production and living of local people in the earthquake have caused great harm. Under the Central Party Committee and the national people’s help, the reconstruction work started quickly. The first is the reconstruction and rehabilitation of schools, the paper’s topic is in this context produced. First, using the standardized methods to analysis the reconstruction performance audit’s contents, principles, procedures and so on. Second, using a university in Sichuan reconstruction as an example, fully reflects the performance audit work in the reconstruction of the necessity, importance and particularity, for the future to provide a reference for similar projects.This article is divided into four parts. Partâ… introductory, this part introduces the research background, research status and research ideas and frameworks discussed, Illustrates the impact of reconstruction in China’s political, economic, social and environmental impact, and analyses the necessity of performance audit after the disaster. Reviewed the situation of reconstruction audit, performance audit of University at home and abroad, so the writer get a lot of . inspiration from them. Finally, the writer got a research ideas and frameworks of performance audit on post-disasterPartâ…¡the performance audit of the theoretical research in universities. First the writer described the work of college performance audit of direct power(accountability) and the new public management theory. On the basis, the author explanations the importance of performance audit in university. Then compare the performance audit of the reconstruction in University with the general construction project performance audit in high school.On this basis, the author sums up the reconstruction of university performance audit’s the characteristics:first, it is a political task, it must be completed in a short time, it’s so heavy; Second, optimizing capital efficiency is the audit’s goal; Third, the whole process uses the tracking audit model; Fourth, auditing standards and practical co-exist; fifth, a wide collection of audit data sources, emphasizing community participation. In the end,through analysis of the characteristics, it is feasible to carry out the performance audit of reconstruction in high school.Partâ…¢the performance audit of infrastructure reconstruction project’s procedures, content and methods. First, the audit procedures:specific audit objectivesâ†'determine the audit contentâ†'determine audit evaluation criteriaâ†'design Evaluation System Auditâ†'develop the audit programâ†'implement the auditâ†'submission of audit reportsâ†'track review. Then separately introduce the pre-construction, construction period and after completion’s auditing content. Finally, the writer explained the approach ways of audit, such as, data’s collection ways, data’s analysis ways.Partâ…£a high school’s case about reconstruction of performance audit. Introduces the specific reconstruction of the university, put forward the evaluating system designed principles. According to the reconstruction of the situation in college, so the author designed a performance evaluation index system, and on this basis, the school reconstruction project on the economic, social and environmental benefits were evaluated.In this paper, under the context of post-disaster reconstruction, the writer combined with the specific university’s performance audit of infrastructure reconstruction project, proposed the corresponding evaluation index system, it is useful to the follow-up audit work on some reference.In the specific case, the data collection had some flaws, the accuracy needs verification in some place.