Study On The Performance Evaluation Of Railway Construction Project Management From The Perspective Of Final Account Audit

At present,the application of project management performance evaluation in the field of railway construction in China is lagging behind,railway construction project management performance evaluation has been in the exploratory stage,in addition,most of the railway construction units in China pay little attention to the performance evaluation of construction project management,which leads to the formalization of evaluation work,so that the project management performance evaluation is not widely used in the field of railway construction in China.In recent years,with the increasing investment in railway infrastructure construction,it is difficult to evaluate the performance of construction project management.According to the existing literature,there are a variety of evaluation system construction and evaluation models,and no mature evaluation system has been formed.Therefore,how to evaluate the performance of railway construction project management objectively and scientifically to establish a scientific and rational system of which has become an urgent issue to be solved.With the expansion of the scope of final account audit,final account audit of construction projects plays an increasingly prominent role in project management and audit,in general,railway construction units entrust a third party to audit the final accounts of their completed projects and put forward management Suggestions,therefore,this article attempts in the final accounts audit under the perspective of performance evaluation of railway construction projects,in railway construction management unit for the evaluation of the main body,entrust the execution of project completion final accounts audit,audit help get more objective evaluation information,participate in project management of railway construction management units for performance evaluation.This paper firstly expounds the research background and significance of railway construction project management performance evaluation,and summarizes the literature from four aspects: project management performance,performance evaluation,engineering project management performance evaluation and China’s railway construction project management performance evaluation.Then,the paper expounds the concepts of final account audit and railway construction project management performance evaluation respectively,and introduces the three theories of System Theory,Project Life Cycle Theory,and Public Fiduciary Economic Responsibility.Secondly,it analyzes the present situation and existing problems of final account audit and performance evaluation of railway construction projects,and discusses the feasibility of performance evaluation of railway construction projects from the perspective of final account audit.Furthermore,on the basis of clarifying the performance evaluation objects of railway construction projects,this paper divides the whole process of project implementation involving construction management units into three stages: project preparation,project implementation and project final account,based on the whole process of project implementation and the audit contents of final accounts,the evaluation indicators were preliminarily determined,and then the framework of indicators was finally determined after the screening of indicators through the discussion of the expert group,and a fuzzycomprehensive evaluation model based on the scoring method of final accounts audit was established.Finally,the index system is applied to the case of RJ railway construction project,data collection is conducted through questionnaire survey and field survey,and the index weight is determined by the analytic hierarchy process.the performance evaluation index of railway construction project management was scored according to the final accounting audit data and conclusions.The next step was to use the fuzzy comprehensive evaluation model to calculate the performance evaluation scores of each stage,and finally the evaluation conclusion was drawn,which realized the quantitative performance evaluation of the project.The main contribution of this paper lies in the integration of final account audit and project management performance evaluation,and the establishment of a set of evaluation system with sustainable development capability suitable for railway projects based on the content of final account audit for completion,performance evaluation is quantified by the index assignment method,which takes final account audit as objective data,and verified by railway cases,this method is objective and fair,simple to operate,and has certain practical value,which provides a new way of exploring the performance evaluation of railway construction projects.