The Study To The Performance Audit Of Public Construction Works

The performance audit originated in the middle of 1940's, having developed from 1970's to 1980's. In western developed countries, the performance audit has accounted for more than 50% of audit resources in 1990's, especially more than 85% in the U .S. After entered 21 Century, The figure is rising. In our country, we have been carrying out national audit system for only 22 years, but with economic development and the establishment of market economy system, we need to constantly enrich and expand the content and scope of audit, and create a performance audit system applied with China reality, so as to make government audit more powerful, which is an important condition for Chinese audit system to merge with the international audit main stream, and an important step towards the audit modernization.In recent years, National Audit Office has organized and carried out the performance audit experiments in selected important construction projects. It shows that the performance audit will become the core of audit in investment field and a trend of audit development in the future.To carry out the performance audit of construction projects, we need to promote the audit level and expand the audit content, as a result of the audit development in investment field. This paper discusses and clarifies problems related with performance audit of construction projects theoretically and practically.Firstly, the paper begins with two theory clues that are the effective management theory and performance auditing theory, and analyses the concepts characteristics and important status of performance audit.Secondly, the paper introduces the origin and the development of the performance audit in different western developed countries. Moreover it summarizes the process of performance audit from the start to the end.Thirdly, the paper emphases much on the performance audit in the public works as an embranchment of performance audit. It has its own Evaluation indexes, Evaluation value standards and Evaluation methods for which there is an example to describe.At last, the paper analysis the problems in public construction projects nowadays, and rises up same suggestions, such as emphasizing on solving the problems, carrying out to post the results and ascertaining where the responsibility...