The Research On Performance Auditing Of Life Cycle For Large-Scale Public Construction Projects

In recent years,in order to maintain the stable development of society,economy,and culture,China has continuously increased its social needs.The scale of investment in large-scale public construction projects has been continuously increasing,and the construction requirements have continued to increase.The public and public welfare attributes of large-scale public construction projects are obvious,which can meet the needs of the public and accelerate the sustainable development of the economy and society.The investment funds for large-scale public construction projects primarily come from public funds.With the continuous promotion of citizens' awareness of democracy,the public is playing more and more attention to the performance supervision of large-scale public construction projects.Since entering the 21st century,Chinese government has attached great importance to the audit of major construction projects.From the perspective of China's trillions of investment plans in recent years,the performance auditing of large-scale public construction project must be the focus of audits and will also become the mainstream trend of audits in the future.Due to the performance auditing in our country is relatively short and the operation is not mature enough,it is currently in the exploratory stage.It lacks theoretical support and actual combat experience,and has not formed a set of performance auditing evaluation system that is scientific,objective,and complete.In addition,performance auditing of large-scale public construction projects so far has limitations,it is post-event auditing.Therefore,this paper builds a performance evaluation system for the life cycle of large-scale public construction projects based on the full life cycle theory,and applies them to the performance auditing of large-scale public construction projects to improve the quality and efficiency of performance auditing so as to achieve the goal of improving construction project performance.First of all,this paper focuses on the existing problems and research' status of public construction project performance auditing,and studies related theoretical foundations,mainly including sustainable development theory,life cycle theory,stakeholders theory,principal-agent theory;The concepts and characteristics of large-scale public construction projects are defined,and the key stakeholders of large-scale public construction projects,as well as their interest needs and the connotations of performance audits are analyzed.Secondly,the index system was established from the life cycle of large-scale public construction projects and the interests of key stakeholders.The reliability and validity of the index system were verified to verify the applicability and reliability of the indicators.What's more,two methods of hierarchical order analysis and gray comprehensive evaluation method are selected to try to combine the two methods to construct a large-scale public construction project performance auditing evaluation model,using hierarchical order analysis.The method determines the index weights and conducts a comprehensive evaluation of the gray system.Finally,a case study was conducted on a large-scale water conservancy project in H province to verify that the index system and model in this paper have certain feasibility and practicability.I hope to provide some reference for future performance auditing of large-scale public construction projects.