Government Investment Project Efficiency Audit Of The Evaluation Index System

The Audit Commission promulgated the "the 2003-2007 audit planning" (hereinafter, we use "planning" as the abbreviation) in 2003. From then on, the words such as "the Economic Benefit Audit", "the Performance Audit" and "the 3 E Audit" have entered into our attention frequently. The promulgation of the "Planning" symbolized the opening of wide range government benefit audit in our country.With the development of the socio-economic, the administration is withdrawing from the competitive and profitable areas and shifting the focus of investment onto the infrastructures, the environmental projects, the social welfare facilities and other public works projects. The practice has proved that the quantity and the quality of the fixed assets formed by the government investment is playing an important part in promoting our country's socio-economic development, however, there are still some problems such as the dissatisfactory returns on investment, losses, serious waste, low-level redundant construction, economic crimes and other issues. So, how to audit the benefit of the government investment projects effectively has become the current subject that the theory and practice realms concerned more about in China.The thesis writing followed this kind of mentality:First, the thesis elaborated the defines of government public project and performance auditing; produced the definitions of performance auditing of government public project; elaborated the emergence and development on the basis of performance auditing of government public project.Second, the thesis elaborated the evaluation criterion of performance auditing of overseas and to our enlightenment; analyzed several kind of common evaluation index systems; put forward some problems in performance auditing evaluation index system of government public project.Third, the thesis elaborated the evaluation criterion and evaluation index of performance auditing of government public project; proposed that evaluation index system was composed of evaluation criterion and evaluation index of performance auditing of government public project. The evaluation content had involved the economic efficiency, the social efficiency and the ecological benefits of government public project. Finally, it selected some appropriate cases to evaluation.