Research On The Construction Of Performance Auditing Evaluation Index Of Government Public Works

Recent years,the problem of unbalanced development among regions in China are increasingly highlight,the unbalanced development in different parts of the problem is more prominent,so central and local finance is becoming more and more attention to public works in the construction of our country,to realize the economic comprehensive,coordinated development.But because the public project construction cycle is long,invest huge sums,involving geographical range is extensive;Plus some regions and departments have system is not sound,management is lax,makes the fiscal capital investment of public project did not reach due effect.The key to this problem,adopts a method of public project performance audit.The public works achievements audit,is refers to the government audit body according to the achievements audit flow and the method,completes the situation in view of the public works special fund service condition as well as the public works construction goal,carries on cost efficiency,construction efficiency and engineering project effect achievements appraisal.Compared to the traditional financial audit,performance audit of public works to improve the utilization of public resources,to protect the public's right,promote the development of Chinese Government audit theory and practice.At present,there are many problems in the public engineering audit in our government,The most main question lacks a set of evaluation index system which has guiding significance and universal applicability.Building a series of performance evaluation index system with universal significance,has become the key point of the development of public project performance audit.The Balanced Scorecard theory with the Chinese government's governing philosophy in essence is consistent,and can comprehensively establish the appraisal target scientifically,so this article based on the Balanced Scorecard Principle,the reconstruction of the public project performance audit evaluation index,and in the Three Gorges hydroelectric station construction,for example,using the constructed index to evaluate the performance of the Three Gorges hydropower station.Expounds the application of government performance audit in public works projects,and the expectation provides certain model function to our country achievements audit theory development and the public works appraisal target construction.