Research On Construction Project Performance Audit Evaluation Considering The Whole Life

National government invests lots of fiscal expenditure to the development of theconstruction project, mainly involved in industry, science and education, culture,entertainment, health care, sanitation, housing, large hydropower, bridge, tunnel andother construction projects. Especially in recent years, China has made hugeachievements in construction field. Such as completion of Three Gorges Dam and theBeijing Olympic Stadium,the use of the National Grand Theater, the construction ofWenChuan earthquake reconstruction project and public rental housing. Generalconstruction project has the characteristics of huge money of investment, hopingperiod of time, many uncertainty factors and easily out of control, consequentlyneeding to be supervised by the way of audit in behalf of public, in order to ensure theconstruction project to benefit the people’s livelihood and prevent the occurrence ofcorruption.After the establishment of The National Audit Office in1983, the countryperformance audit is more and more comprehensive and scientific. Performance auditmainly covers the economy, efficiency and effect aspects. With the development ofperformance audit, the content of audit is constantly expanding, and until now, alsoincludes equity and environmental auditing etc. In the context of the development ofperformance audit, how to implement the performance audit is a problem that needingto be solved eagerly. Construction project is different from the general audit project,the characteristics of large investment, long period, complex system, manyparticipants makes the construction project audit more difficult, according theconstruction audit need to be invested more manpower and time carrying out topre-audit, concurrent-audit and post-audit. At the same time, study how to get theoverall evaluation of construction project performance audit, aimed to put forward tosuggestions and measures for construction unit to improve the management, providethe basis for government decision-making and safeguard the public interest, makeconstruction project through the performance audit to achieve high quality, low cost,high efficiency, low energy performance goals.At bases of grasping the research status of construction project performance auditat home and aboard, put forward the problem of performance audit in our country atpresent, that is, to take the implementation stage of construction more seriously than other construction phase, and does not take the construction project of whole lifeperformance into account during audit. Therefore, the construction project whole lifeperiod is divided into the decision-making stage, the preparation for implementationstage, the implementation stage and the use stage, and respectively analyses theperformance audit of four stages, forge the each stage performance audit indicators ofconstruction project, forming the index system of performance audit of constructionproject. And detect the content validity of indicators. After constructing the reasonableindex system of performance audit, use the Analytic Hierarchy Process and theentropy weight method to determine the weight of each indicator, use the fuzzycomprehensive evaluation method to evaluate the performance audit of constructionproject. Finally, confirmed the feasibility of the evaluation model through theempirical analysis.