A Study On Performance Audit About Sponge City Project

Since the reform and opening up,China’s society and economy have shown a rapid development trend,the level of urbanization is increasing,and the contradiction between the backwardness of traditional urban Yuhong management concept and the continuous improvement of urban development demand is becoming more and more serious.Under this background,the sponge city project has been fully implemented.At present,this kind of project construction has been fully promoted in China.As the first batch of sponge city project pilot cities in China,the pilot projects have been completed,which has attracted the attention of the society.The development of sponge city project can not only improve the urban natural water circulation system,strengthen the operation efficiency and efficiency of the system,but also effectively solve the problem of waterlogging.However,the audit evaluation of this project in various regions can not accurately,objectively and comprehensively reflect the performance level of project Yuhong management.Therefore,this paper takes the sponge city project performance audit as the research content,through the analysis of specific problems,puts forward effective suggestions for improvement,aims to promote the construction and improvement process of project performance evaluation system,and maximize the function of performance evaluation in the field of project construction and operation.Firstly,this paper reviews the relevant literature achievements and core theories related to the theme of this paper.Sponge city is actually a new generation of Yuhong management project,and the performance represents the economic and social benefits brought by the project after landing.Based on the core theories(immune system theory,new public management theory,public accountability theory,etc.),this paper introduces the current situation of performance audit of sponge City Project in B city from the aspects of audit objectives,audit subjects,audit objects,audit standards,audit methods,processes and audit results,and analyzes the case by using the six he analysis method.Through the discussion of the current situation and problems of the project performance audit of sponge city in B city,this paper summarizes the advantages and disadvantages of the project performance audit of sponge city in China.It is found in the study that there are still shortcomings in the audit mode of "focusing on capital and compliance",and the mismatch of audit resources and audit tasks in the audit of Hai B City’s Mianyang City Project.B,based on the basic situation and the implementation of sponge city project,this paper respectively from the process and result of sponge city project audit,proposed in view of the sponge city project to perfect the audit evaluation standard,to optimize the audit methods and strengthening methods of professionals to absorb and cultivate,to play in time and provide advice,promote the improvement of audit supervision function.