Research On Optimization Of Performance Audit Evaluation Index System Of G Expressway Government Investment Project

With the continuous increase of government investment projects,the state and the people pay more attention to the use of public funds and resources,and have stricter requirements on auditing.The 12th Five-Year Audit development Plan proposes that performance audit should be promoted through building and improving the evaluation and method system of performance audit,improving the economy,efficiency and effectiveness of public funds and resources,and promoting the development of performance audit.A set of scientific evaluation index system is beneficial to ensure the accuracy of evaluation results,but the research on highway performance audit started late in China,and there are still many deficiencies in its evaluation index system.Therefore,the study on performance audit evaluation index system of highway projects has certain theoretical significance and practical guidance.This study to highway project performance audit evaluation as a breakthrough point,combed the domestic and foreign government investment project and highway project performance audit evaluation contents and index system of the relevant literature,then through the G the present situation of the evaluation index system of expressway were analyzed,and found the evaluation content is not comprehensive and overlapping indicators,refinement,and mining causes of problems,including the audit evaluation in dex lack of legal basis,relevant personnel performance concept is weak,etc.Finally,on the basis of the original index system,and referring to the relevant laws and regulations of China’s performance audit and evaluation index system,the evaluation index system is optimized to design.First of all to the project life cycle theory as a guide for the total frame of index system of optimization and the total,with 5 e theory as the index of the elements of the content selection basis,and the guiding ideology of sustainable development theory goes through the whole evaluation system,optimizing built a cover the early stage of the project,construction,completion acceptance and operation period of the whole process of performance audit evaluation index system,to solve the original index system of evaluation content is not comprehensive,overlapping indicators,refine,interoperability is not strong.Secondly,analytic hierarchy process(AHP)is used to determine the weight of each index to solve the problem that the original method of determining the weight of the index is not scientific.Finally,based on the results of fuzzy evaluation,audit conclusions are drawn and audit Suggestions are put forward.Optimization design a set of this study covers the early stage of the project,construction,completion acceptance and operation period of the whole process of performance audit evaluation index system,compared with the performance evaluation,focusing on the effect at the same time,through the audit concept of what "should be" to strengthen the standardization of the construction process,forming a set of system for examination and assessment of "process and result".According to "improve the efficiency of financial fund and project management activities of the economic effects,building a resource-conserving and environmentally friendly,to promote government performance management system and level" of the new audit request,the in crease of prior to the construction of the project feasibility study,design stage,decision-making assessment index of the examination and approval and project whether have long-term benefit evaluation index;In the construction stage of the project,the performance indicators of fund management were rearranged to solve the problem of overlapping indicators.Meanwhile,the performance indicators of project management were added,which specifically covered important contents such as construction safety,bidding and contract,and solved the problem of incomplete evaluation of the construction process.The completion acceptance period increases the examination of completion acceptance and policy implementation,such as whether to conduct legal and standard acceptance before putting into use;For the project operation period of the common indicators set up a direct qualitative analysis or quantitative calculation of the sub-index.It is hoped that the above optimization can provide theoretical guidance for performance audit of government-invested expressway projects and popularize and apply it.