Research On Performance Audit Evaluation Index System Of Livelihood Investment Projects

The issue of people's livelihood has always been a key concern of the Party and the state.In order to improve the people's living standard and guarantee their real interests,especially since the 18 th National Congress of the COMMUNIST Party of China,the state has increased its investment in and protection for the project of people's livelihood.As an important part of the livelihood projects,the livelihood investment projects play an important role in promoting social development,ensuring and improving people's livelihood.Therefore,the state audit pays attention to the audit of fixed assets investment.In the audit of livelihood investment projects,it has revealed and prevented the problems of the use and raising of financial funds,strengthened the supervision and supervision of the compliance of the use of financial funds,and also played a certain role.However,as for the efficiency and benefit of the use of funds in the construction of engineering projects,the audit of financial revenues and expenditures cannot meet the requirements,which requires the performance audit of the whole process of livelihood investment projects.Performance audit as an important content of government auditing,to a certain extent,constraints and supervision of the government's actions,to carry out performance audit can raise money and use of fiscal funds,enterprise planning,project management and schedule problems and efficiency after the completion of the project monitoring and evaluation,and Suggestions are put forward the problems existing in the audit,achieve the goal of ensuring and improving people's livelihood.At present,investments in the class of the people's livelihood project performance audit there are many issues to be solved,the auditor in the audit process still faces many problems to be solved,one of the most serious problem is in the process of the construction of evaluation index system,no unified standard evaluation standard,make in the process of building a evaluation index system of index selection is more dispersed,not clear logical relations between the measures,leading to inaccurate evaluation results.Dissertaton by studying the class of the people's livelihood investment project performance audit,combined with the people's livelihood class investment project performance audit,the latest research results of the evaluation index system,the existing types of investment project evaluation index system of performance audit of the people's livelihood has made the further supplement and perfect,want to build a set of logical,scientific and reasonable type of investment project evaluation index system of performance audit of the people's livelihood.Thesis on the basis of the life cycle theory,the three stages of the whole process from project construction,project establishment,project implementation stage and project operation and maintenance phase,collect and people's livelihood investment project performance audit related literature at home and abroad,and the life cycle theory,public fiduciary duty theory and sustainable development theory,as the theoretical basis of research.Introduces the principles of constructing the evaluation index system,the goal and the building methods,based on the study of literature,from project establishment,project implementation stage and project operation and maintenance phase selection evaluation index respectively,and then with the aid of analytic hierarchy process(ahp)to determine index weight and evaluation standard is identified through expert scoring method,finally constitute a kind of investment project evaluation index system of performance audit of the people's livelihood.In order to verify the feasibility of the evaluation index system,the C city low-income housing project performance audit case is applied to the type of investment project performance audit evaluation system of the people's livelihood,and C,2017 low-income housing project performance audit evaluation result comparison,analysis of constructing evaluation index system should focus on problems,build kind of investment of the people's livelihood project is verified the feasibility and practicability of the evaluation index system of performance audit.