Study On The Evaluation Indicators System Of Performance Audit For Pingding Highway In Gansu Province

The rapid development of the highway is an important guarantee for the rapid development of China's economy.As a result,it has attracted more and more attention to incorporate the projects into the scope of performance audit.However,it is also of concern that how the highway performance audit be objectivly evaluated.At present,there is no evaluation system in China that can be referenced for the highway performance auditing due to it has just been started in China.Therefore,how to design a scientific and reasonable performance audit evaluation system for a highway construction project is practically significante.This paper takes Pingding highway in Gansu province as an example to investigate the performance audit evaluation.This paper includes six parts.The first two parts are the introduction and theoretical basis,which is an important premise and theoretical basis of this study;the third part is the construction of evaluation system of performance audit for Pingding highway.This part is the focus of this thesis.First,it clarifies the basis and prerequisite for the construction of the evaluation system.it discusses about the difficulties and focus on the selection of evaluation indicators.Thirdly,it introduces the analysis and selection of the index system.Fourthly,it studies on the construction of indicators system,namely,the actual calculation of the indicators system.The fifth part is the improvement of the highway performance auditing evaluation.The sixth part is the conclusion and prospect.Based on the study of the performance auditing evaluation for Pingding highway,this paper explors the evaluation indicators system for highway projects performance auditing which is suitable for the northwest inland of China.It has important theory significance and greatly enriched the content of the performance auditing evaluation for highway projects.At the same time,it is a great reference for the performance auditing evaluation of other similar projects.Through this study,we defined the basic conditions of the performance auditing evaluation for Pingding highway,and constructed a set of evaluation indicators system for highway projects audit suited for the northwest inland of China.