Research On The Performance Audit Of Government Informationization Construction Project

In recent years, with the rapid development of e-government, e-government has becoming an important tool for promoting administrative reform, improving government efficiency, promoting service-oriented government building and upgrading the government’s public service quality. As more and more e-government projects are implemented, how effective these government information engineering projects’ construction and application have become the hot topics of government, the public and scholars’common concern. Performance audit is an important means of the present evaluating government performance management level. As Information technology is a part of the government activities, how to carry out such projects’performance audit work scientifically and rationally to improve sector performance management information has become a major issue to be solved at present.Beginning with related theories, this paper systematically studied concepts and features of the government informatization construction, performance audit and government performance audit, analyze the contact among government performance audit, performance evaluation and financial audit.Then, based on the introduction of the current models on performance auditing and specific content of government information technology project performance audit, this paper highlighted build a goal-oriented performance audit model. Furtherly based on the theory of balanced scorecard, studied the index system of performance audit of government informatization construction project from design concept, design improvement and standardization design three aspects. Finally, this paper took "Hefei Housing Fund Management Center Information Technology Performance Evaluation" and "Information Technology in Hefei Traffic Police Detachment Performance Evaluation" two practical projects I participated for examples, analyzed and compared the audit mode, proposed that we should establish a continuous scrolling, universal e-government construction project performance audit model to support the performance evaluations carried out regularly, enhance the level of government informatization performance management, and promote government department informatization construction’s sustainable development.