The Research On Performance Audit Evaluation For Government Public Works Project

The government investment public works project is the big project that aims to increase the profit of the public and society, the money comes from the public. As the construction of local government investment public works project increase year by year, more and more people pay attention to the government administrative efficiency and effectiveness, and dominate the evaluation of local government work. How to play an important role to increase the sustainable development of the society is the core of performance audit. The audit institution is the necessary part to supervise the use of power of government; it must reveal the wrong decisions of the government which cause the waste and negative phenomenon. The premise to correctly use the function of audit institution is to carry out the government performance audit of public project investment. Performance audit evaluation criteria is a tool to promote the development of performance audit, we can make the audit work smoothly with the right evaluation standards to serve the public well.From the audit in our country at the present, the development of performance audit is unsatisfied. The lack of specific evaluation standards is a major difficult which push the auditors to choose the standards of the developed countries. The biggest difficulty in the performance audit of China is that there is no effective and useful performance evaluation standard system. It is imminent to build the performance audit evaluation criteria system for public project under the conditions in our country.This paper expounds on the importance and necessity of the development of the evaluation system for government public project performance audit, and summarizes the basic idea of the European and American. With the examples of the performance audit of the S city planning exhibition hall, it discusses the problems and difficulties of the actual explanation of our government performance audit evaluation. At the same time, it analyzes the reasons for the problems and advices a macroscopic and microcosmic evaluation standard, according to the engineering construction stage. In the end, the author introduces the basic theory of balanced scorecard that including the dimension of public, people, finance, internal processing and study & development, innovation and learning to establish the system of evaluation criterion.