Research On HQ Company Construction Project Performance Audit Evaluation Index System

In the 1991 National Audit Conference,the concept of "performance audit" was formally put forward in China.The National Audit Office clearly required that all audit projects should carry out performance audit in 2012 in the Audit Work Plan of the National Audit Office from2008 to 2012.The key to performance audit evaluation is to have a perfect evaluation index system and choose a scientific and rigorous evaluation method.At the same time,it is necessary to quantify each index.At present,there are two sets of performance audit index systems for government-invested construction projects.One is the "economic evaluation index system for construction projects" led by the development and reform departments in 2006,and the other is the "budget performance evaluation index system for government-invested construction projects" led by the finance departments in 2004.However,the two index systems focus on project performance management,and are not fully applicable to the performance audit evaluation of construction projects.Both of the two index systems have certain limitations in content,and some indexes have overlapping relationship.Construction enterprises pay little attention to the performance audit evaluation of construction projects,and even fail to form a scientific and reasonable evaluation index system for the performance audit of construction projects.This article focuses on the subject of construction project performance audit evaluation index system,and takes HQ’s representative frame bridge construction project as the case analysis object.Through an in-depth understanding of the status quo of HQ’s construction project performance audit evaluation work,it summarizes its existing problems There are too many qualitative indicators but too few quantitative indicators,the existing evaluation indicators have not formed a comprehensive and multi-perspective indicator system in general,and the scorers lack uniformity and scientificity;then the HQ company won the bid for the government’s key transformation project-the railway framework The bridge construction project is the research object.Based on relevant documents and expert guidance,a multi-level performance audit evaluation index system that meets the characteristics of the construction project is designed from the four dimensions of economy,efficiency,effectiveness,and sustainability;Each indicator is weighted and the efficiency coefficient method is used to process the indicators in a dimensionless manner,and the data of each indicator is collected,and the corresponding evaluation results are obtained using the indicator system,and targeted recommendations are made.In summary,this article combines theoretical knowledge such as "3E theory" and performance auditing,comprehensively uses analytic hierarchy process,efficiency coefficient method and other research methods to optimize the design of the performance audit evaluation index system for HQ construction projects,and completes a complete performance audit evaluation work.Draw out the corresponding performance audit evaluation conclusions.This will provide a reference for HQ to improve the performance audit evaluation index system of different types of construction projects,carry out audit evaluation work,and strengthen the fine management of construction project performance in the future.