Research On Performance Appraisal Of Public Project Real-time Audit

Public projects audit is a very important task to the Auditing bureau at every levels.And real-time auditing is one kind of the Public projects audit which plays a very important role as "immune system" by involving in the process of public projects in advance and keep tracking from the beginning to the end,as a result effectively guarantees the efficient operation of public projects,saves construction funds,improves the efficiency of capital use,standardizes project operation,improves the system of project management,punishes and prevents the corruption.By the meantime,how to improve the level of audit performance further is very significant to the Auditing bureau.The key to improve the audit performance level is to implement scientific and reasonable performance appraisal,and feedback the results to the implementation of real-time audit,so as to improve the performance of real-time audit further.But for now,the objects of the research on the performance appraisal of the audit are mostly concentrated on the organizations and auditors,but not the audit projects;when evaluating audit projects,researchers tend to focus too much on the results,and specially focus on whether increase revenue and reduce the loss and waste,whether transfer the illegal discipline clues,whether reveal the potential risks and maintain economic security,whether reveal the livelihood issues to safeguard the interests of the masses,how about the result of monitoring the implementation of policies and promote the improvement of the system,suchlike the obvious index.But to the real-time audit,its obvious indexes are disappeared by putting forward the audit supervision and solving a lot problems in the bud,and the unobvious indexes which played a very important preventive effect have not been drawn attention,so it's very easily lead to underestimate the level of the real-time performance,and cannot arouse the enthusiasm of the auditors.So it's very important to design a reasonable performance appraisal index system,and to provide the standard for performance appraisal of real-time audit.In the view of the current shortage of audit performance evaluation theory,the analysis and the existing problems of the practice of public project real-time audit by S auditing bureau in city A,this paper puts forward the logical framework,principles and basis of index design from the macro point of view,and then designs the evaluation index system based on Balanced Scorecard Principle,uses AHP and FEM to build the evaluation steps,and again applies to the case,proposes that we should maintain customer satisfaction and audit independence balanced according to the evaluation conclusion finally,and then gives some recommendations for further improvement of the performance evaluation of real-time audit.