Research On The Evaluation Index System Of Performance Auditing Of Public Project

As the government continued to increase investment in public projects, public projects'construction has been continuously exposed to a lot of "defects", there is one-sided pursuit of speed, quality and efficiency of neglect and corruption and so on. The Audit Commission's "Audit Commission's audit work in 2008 to 2012 Development Plan" clearly calls for the full implementation of performance auditing of public project to improve economy, efficiency, effectiveness of public funds utilization. At present, our government has not released a suit of general evaluation index system of performance auditing of public project. How to create evaluation index system of performance auditing of public project is currently encountered in the audit practice .It is a problem to be solved.At first this paper discusses connotation of the performance auditing of public project and expounds meanings and importance of establishing evaluation index system, then analyses present situation of evaluation system of the performance auditing of public project and the problems and feasibility of balanced scorecard applied to public projects'performance auditing, at last makes reference to the Balanced Scorecard'theory for evaluation index system of performance auditing of public project to build a suit of evaluation index system of public projects'performance auditing. This paper is in order to build evaluation index system of performance auditing of public project. I can provide some useful helps with a view to the development of Chinese performance auditing and performance auditing'practice of public project.