Research On Index System Of Performance Audit Of The Government’s Public Works Building

With the reform of the national financial system and the establishment and improvement ofthe public finance system, the government investment gradually shifted from a competitive,profitable investment field services for the public welfare projects, changes in the direction ofthis investment is more applicable to the development of China’s economy, but found someproblems in the process of government investment in public works construction.To establish and improve the government’s public investment mechanism to solve theexisting problems in the government’s public investment, the national audit institutions toconduct a comprehensive audit of public investment in the use of funds, that is, on bothcompliance and performance audit. However, in order to expand the performance audit of publicworks, the need to establish a comprehensive performance audit of Public Works index system,in order to carry out supervision and evaluation of public investment. In-depth analysis of thepublic works of the Government Performance Audit index system, aims to improve theperformance audit of the existing government public works index system, provide guidance andreference for other projects or departments performance audit.The theory of public works and the theory of performance audit on the basis of theextensive literature research as a guide, combined with the characteristics of public works fromthe content and nature of the performance audit, to build the index system of performance auditof Public Works. The index system covers the audit of economy, efficiency audits and effectsexual audit of the three aspects of the14indicators. Using analytic hierarchy process todetermine the weight of the index system of performance audit of Public Works, through a lot ofcalculation and adjustments, the judgment matrix constructed by the consistency test, verify thatthe index system of science and rationality. In addition, through the analysis of specific cases,drawn composite score of the performance audit of public works, to test the feasibility andoperability of Public Works of the Government Performance Audit indicators.This paper studies the performance audit of Public Works indicators, identify indicators ofscientific and rational system of rights, and combined with the specific case of the index systemoperability testing to determine the index system of performance audit of the government’spublic works building science, rationality and feasibility.