Construction And Application Of DL Freeway Performance Audit Evaluation System

Highway is a reflect a country or a region an important symbol of modernization development, the quality of the highway affects the balance of land development, the working efficiency of the modern logistics industry and the public from several aspects, such as ease of life because of the development of the highway is closely related to people’s life, make the highway management has become important to research on a topic. DL city highway administration is the document’s institution, there is no form to compare system performance audit evaluation system, so the need to build a set of scientific and reasonable evaluation index system of highway performance audit, scientific and reasonable evaluation on the working condition of station. In this article, through analyzing the relevant theories of performance audit, at the same time, combined with the balanced scorecard financial dimension, the customer dimension, learning and growing from four aspects, such as dimension and operational dimension formed a systematic performance evaluation index system on the highway.The main part of this paper consists of four parts. First, before you build the system, the theory first. This article before optimizing performance audit evaluation system highway, cited theories of performance audit, and performance audit of the carrier There are several methods, including economic value added (EVA), Analytic Hierarchy Process (AHP) and Balanced Scorecard (BSC), etc. This paper analyzes the advantages and disadvantages of the three, and pointed out the balanced scorecard method of selecting reasons; secondly, the basic situation of the current highway Administration, to lay the foundation for future indicators designed to meet their basic information, and find out DL City highway Administration has implemented insufficient performance audit evaluation system a year existence, the conclusion is:the existence of more general index design, macro, too much attention to the financial side, more general issues such as the evaluation criteria; third, according to the theory of the current situation as well as intra-office performance audit and balanced scorecard constructed evaluation index system of performance audit and optimization results directly for the DL City Expressway Authority, while the situation DL City Expressway Authority of analysis and evaluation, while also using the questionnaire as a way to assist explained; and finally, in different ways to ensure the effective operation of performance audit evaluation system.China’s highway performance audit work has only just started, both in theory and in practice are in the exploratory process, one important reason for this is not really the formation of a scientific and feasible performance audit evaluation system, in this case, the most the best way is to strengthen research, to explore suitable for high speed bureau, scientific and feasible performance audit evaluation system to lay a solid theoretical foundation for the full implementation of government performance audit in our country.