Research On Evaluation Index System Of Government Investment Performance Auditing

In the context of the rapid economic development of China,the number of construction projects invested by the government is rising,and there are some prominent problems such as low-level redundant construction and serious waste loss.Traditional financial audit to check the main error is difficult to meet the needs of modern performance evaluation,so there is the emergence of performance audit evaluation.In this regard,the Audit Commission explicitly called for "a comprehensive performance audit" and "focus on building performance audit evaluation and method system." However,on the government investment and construction project performance audit,China has not yet introduced a comprehensive system of evaluation index system at this stage.On the one hand,in the long-term practice of government investment and construction performance audit,always mainly use afterwards audit,the main method is to estimate the implementation of the audit and completion of the audit,but the government investment and construction projects show a huge amount of investment,and the construction period is long and so on.These afterwards activities,but to fulfill the construction project audit economic supervision duties,can not achieve its comprehensive and comprehensive audit requirements.On the other hand,there are still many problems in the performance evaluation index system of government investment and construction projects in our country.There are not uniform standards for the selection of indicators.For different projects,the performance audit objectives,content awareness can not be unified,it is difficult to form a unified standard.Through the combing and comparison of the literatures in recent years,it can be found that the index system based on different logical relations and hierarchical structure is different,and it is difficult to form a widely recognized index system.In contrast,Xue Saijun(2016)from the life cycle theory to build the index system is more comprehensive.Based on the evaluation contents of project financial efficiency,economic benefit,social benefit,ecological benefit,risk assessment and engineering construction technology,this paper combines the latest achievements in the research and evaluation index system of investment and construction project performance,analyzes the performance of existing government investment and construction projects,and further complement and improve the existing government investment and construction project performance audit evaluation index system.From the two aspects of project construction time and performance evaluation content,each stage is selected from four aspects: performance goal,service quality,internal management and sustainable development.In the basic of Xue Saijun(2016)proposed a more comprehensive for the index system,added 15 new indicators such as C13?C15 and so on.This system including 76 indicators to build a more comprehensive and practical evaluation index system.In addition,the index system also takes into account the specificity of the project sample,the preliminary proposed sample attribute related content.This paper also introduces the application of fuzzy analytic hierarchy process in performance audit evaluation,and takes the performance audit evaluation of hospital construction project as an example to verify the adaptability and validity of the performance evaluation index system presented in this paper.Of the performance evaluation process,also found the specific indicators of choice and index weight determination is difficult.