Research On Evaluation Index System Of Performance Auditing Of Government Investment And Construction Projects In China

With the rapid economic and social development of china, the number ofgovernment-invested projects and financial investment has increased rapidly.Meanwhile it also reveals some serious problems which can not be ignored, mainlyincluding the high cost and the low efficiency of investment, low-level repeatedconstruction, and serious waste, etc. These problems have aroused great concern ofthe government and public. Faced with new problems, the traditional financial auditsystem which aims for finding errors is insufficient to meet the need for theperformance evaluation; therefore the performance audit goes with the stream. Thestate audit department and the auditing theory has made active exploration for thedevelopment of the performance audit. The State Auditing Administration has addedthe performance audit to the development planning from2003, and put forward anambitious goal that all of the audit projects will carry out the performance audit by2012. So the performance audit has become an inevitable trend in the developmentof auditing. The one in government-invested construction projects occupy animportant position among all of the performance auditing works, and the theoreticalstudy will also become a major focus on auditing in the next period.In this thesis, it will take the contraction of the performance audit evaluationindex system for the government-invested construction projects as the core study,with the using of normative analysis, comparative analysis and empirical analysis.On the basis of study results of the performance audit from home and abroad, itanalyses of the combination type of auditing model which is suitable for China’scurrent development, and explains the main contents of the performance audit in thegovernment-invested projects. The thesis also focus on the principles, compositionand application of the performance evaluation index system of thegovernment-invested projects, and verified the feasibility and applicability of it byempirical analysis. It has a meaningful attempt and exploration on the China’sperformance auditing works.