| In recent years,in order to carry out my country’s aggressive "village revitalization" policy,rural road construction as a key measure for rural revitalization has been included in the development plans of all regions of the country.The No.1 document of central government in 2020 pointed out that our country needs to speed up the construction of "four good rural roads".We must pay more special attention to the development of rural roads in our country.In recent years,rural road improvement programs have received a considerable amount of financial funding.Individual development activities,on the other hand,have been more difficult as a result of the vast number of road construction projects in rural areas,and regional disparities are significant;there has been an endless stream of bad management and project execution,which has significantly reduced the government’s The usage efficiency of the funds allocated by the project affects the management level of the government.Therefore,it is necessary to evaluate and supervise the rural road construction project,adapt in a timely manner in response to problems,and strengthen the ability of government administration.The implementation of scientific and effective performance audits can just solve this problem.This research regard the rural road construction project in County C as the main object.It analyzes the performance audit work carried out on the project through the overview of the rural road construction project in County C.Next,I try my best utilizing the evaluation objectives of the "5E" audit,and integrating the central success measure theory with the project life cycle theory to construct appropriate specific indicators according to the five aspects.I attempt to build an assessment framework suitable for the performance audit of rural road construction projects in County C,and then I use the technical analytic hierarchy method to assign weights to the built indicators,and finally I use the decided indicator system to comprehensively analyze the rural road construction projects in County C.In the end,I come to the reasonable conclusions by the evaluation,and come up with a plethora of relevant ideas for promotion in a timely manner.I hope that the conclusions of this paper will assist with the performance auditing of rural road development projects and ensure that rural public infrastructure construction projects are executed more efficiently. |