Research On The Performance Evaluation Of Government-invested Highway Projects From The Perspective Of Auditing

As a very important part of social and economic construction,government-invested highway projects need to further strengthen the audit of government investment performance,which is an important way to improve performance management.Based on this,from the perspective of auditing,this article takes S county government investment in highway engineering projects as a case,through the sea selection and screening of performance evaluation indicators for government-invested highway engineering projects,and uses a combination of qualitative and quantitative methods to construct a reasonable performance evaluation index system Applying the constructed evaluation model to case engineering,on the one hand,it verifies the applicability of the evaluation model,on the other hand,it also scientifically evaluates the performance status of case engineering,and proposes effective highway engineering performance improvement strategies.Based on the Completion Final Accounts audit of government invested highway projects,the implementation of project performance audit evaluation is complying with the development of the situation and gradually becoming the focus of public attention.How to establish and improve a set of performance audit evaluation system for government invested highway projects is particularly important.This paper starts from the investment decision-making,construction management A set of performance audit evaluation index system for highway engineering projects has been established from the four dimensions of cost management and investment income,and a framework system including 1 primary evaluation index,4 secondary evaluation indexes and 28 tertiary evaluation indexes has been established.The weight of each index in the performance audit evaluation index system for government invested highway engineering projects is determined by the combination of AHP and expert scoring method,Finally,the performance audit evaluation model of government invested highway engineering project is constructed.Then the performance audit evaluation index is applied to the highway engineering project in S County to carry out the performance audit and evaluation of the highway engineering project.Finally,a fuzzy comprehensive analysis and evaluation of the highway engineering project performance is carried out with the help of the expert scoring method.It is determined that the final score of the performance audit of the highway engineering project invested by s county government is 74.6283,which is at a standard level,In the standard level,the investment decision-making is at the general level,the construction management is at the general level,the cost management is at the good level,and the investment income is at the poor level.With the help of analytic hierarchy process,this paper constructs the basic framework of investment project performance audit evaluation,uses expert scoring method and fuzzy comprehensive evaluation method to make a more comprehensive evaluation of project performance,and lays the foundation for building a scientific,reasonable and operable highway engineering performance audit evaluation index system,it can provide reference for similar project performance audit evaluation.