Performance Audit Of Government Investment Project Based On Balanced Scorecard Evaluation Index System Research

Government investment,as an essential means of national macroeconomic regulation,plays an important macro-control role in social investment and resource allocation,and is of great significance in remedying market failures and coordinating the proportion of major investment in the society as a whole,which in turn can promote economic development and Structural optimization.However,the current government investment projects have certain drawbacks.For example,the construction period is much higher than the construction period of other projects,large amount of funds,unreasonable decision-making,and wide geographic area.They all say that the plan is not as fast as changes,which makes the previous efforts Did not achieve results.In view of the above problems,the performance audit of government investment projects has emerged.It not only can supervise and inspect the use of funds and management effects,but also can make a reasonable and scientific evaluation of the project in a comprehensive manner.However,due to the lack of congenital development of the performance audit of government investment projects in China,the research on it is less known,and there is little research on the design and establishment of the evaluation index system,the most important link in performance auditing.What is missing.The evaluation index system is the core and soul of performance auditing,and its establishment is very important for the success or failure of performance auditing.In addition to considering the superiority of the balanced scorecard and the applicability of government investment projects,the balance of this paper is used.On the basis of the scorecard,a set of evaluation indicators system for performance audit of government investment projects was constructed and revised to expand the four dimensions to make them more in line with project characteristics.Finally,the system was applied toa hospital project for performance audit.After the final evaluation using AHP and expert scoring,we found that the hospital project has achieved its own strategic goals in general,but there are still many problems that need to be improved.After practical application,it can be found that the index system can be well applied to the case itself,so it is concluded that the index system constructed by the thesis has universal application and certain guiding significance.Therefore,it is expected to provide reference for the development of China's performance audit theory and the construction of evaluation indicators for government investment projects.