Research On The Evaluation Index System Of Performance Audit For The Projects That Were Invested By Government Based On The Logical Framework Approach

For the development and the new demand of the audit in the in the New Situation, Performance Audit has been the focus in the future, and also been the best way to realize the immune function. Construction project invested by the government has occupied the big ratio in the public Fiscal Expenditure and the corresponding performance audit is also focused for the public Fiscal Expenditure audit. But the most serious problem is the incomplete evaluation index system for the performance audit. Auditing Administration has proposed the demand "construct and implement the performance audit evaluation and method system" with starting the research of the performance audit for the public investment project. Base on the logical framework approach, this paper presents a new set of evaluation indices for the public investment project.Aiming at the evaluation index system scarce, incomplete question of government investment projects performance audit. this paper broke down different stages, target of the government investment project detailed, combined with performance auditing evaluation Standards, Used the logic model of logical framework method, Integration construct the evaluation index system of government investment projects performance audit, After conducting related theories research.In the future practice activities of government investment construction project performance audit, new evaluation index system should be applied to specific work, and constantly summarize and improve.