The Researches On Appraisal Index Of Public Project's Performance Auditing

Recently, public project becomes one of the hottest national investment directions. Although public projects have developed for several years in China, there are many problems and limitations lying in it. For instance, terrible waste, low quality re-construction, awful investment performance and so on. In order to inspect and solve problems mentioned above, China Audit Office works out a 2003-2007 Audit Develop programming. In this programming, not only the validity, authenticity and reality are required to be audited, but also the efficiency and performance of the project. Moreover, the performance audit weighs more. Therefore, how to carry out public project's performance audit becomes an urgent problem which should be settled.Remarkably, appraisal index is the key tackle to appraise public project's performance. This paper analyzed related matters on public project performance audit and tried to construct normal appraisal index system.This paper's main contents and results are expatiated as follow:(1) Public project performance audit phases are set on the base of research on public projects'characters, performance audit and whole life cycle. The contents lying in the audit are summarized according to the analyses of Public project performance audit. Then, the relation between contents and phases are analyzed and demonstrated.(2) Considering the particular need on information and data of public project performance audit, the special methods of collecting and analyzing these material are summarized and expatiated.(3) Public project performance audit criterion is defined and divided into to aspects, basal criterion and material criterion, which are demonstrated in detail.(4) Under thoroughly investigations about present problems lying in Chinese public project's appraisal index, index's construction principles are put forward. Then, according to the principles, public project's appraisal index system is constructed in related to each audit phase. And all the index is tested and proved using some methods.