Based On The Process Control Of Public Investment Project Evaluation Index System Of Performance Audit Research

Since the reform and opening up, as an important part of the financial resource spending and the major force for the development of national economy, public investment has increased gradually. Public investment projects plays an important role in China’s social and economic development. In the western countries, performance audit has become the important means in the management of the project construction, but in the domestic its practice and research is still in the stage of exploration. Public investment project performance audit has not been formed a unity, perfect evaluation index system and a scientific, effective quantitative evaluation method. This paper reviewed the literature of public investment project performance audit, fully discussed design thought of public investment projects performance auditing index system, performance evaluation method, construction of the index system, and combining with the Xi’an-Shangzhou highway project bakeries the empirical research. This paper is divided into six chapters:Chapter1:Introduction. At first, it proposes the background and research significance of this paper, then reviewes the literature of public investment project performance audit, puts forward the research contents and frame, thoughts and methods, characteristics and innovations.Chapter2:Theoretical basis. This part builds the support in theory for public investment project performance audit from three aspects-public finance theory,"3E" principle, the economic responsibility theory.Chapter3:Development present situation of China’s public investment project performance audit. At first it analyses China’s public investment project performance auditing problems, and then puts forward the suggestions to the above problems.Chapter4:Construction of public investment project performance audit evaluation index system. This section contains a index system design, the choice of methods, performance evaluation index selection and the weighing values. It sets up the evaluation index in the public investment pre-project, the period of project construction, project completion operation stage respectively, using analytic hierarchy process calculates index weight to target strata, criterion layer, index layer, points index layer index, and finally forms a complete public investment project performance audit evaluation index system consisting of1goal level,3standards layer,8index layer and34points index layer.Chapter5:Application of public investment project performance auditing index system. This part chooses Xi’an-Shangzhou highway project as the research object, applicates the index weight calculation results of the chapter4, through the expert scoring, applicates the fuzzy comprehensive evaluation in turn to index strata, criterion layer, target layer, and then analyze and summarize the evaluation results.Chapter6:Conclusion. This part generalizes the research content and the the general idea of this paper.