The Study On The Evaluation Index Of Government Investment Project Performance Auditing

In recent years, as an important part of financial funds spending, governmentinvestment has increased gradually in the field of construction and become the engine ofGDP growth in China. But there are still many problems exposed in many aspects, such aslow investment performance, economic crimes from time to time and so on. Additionally,the level of government performance has been the center of public attention. In the face ofthese situations, The National Audit Office clearly set the goal of “comprehensivelypromoting performance audit” and “focus on building evaluation and method system ofperformance audit”. So far, a set of complete and systematic evaluation index system ofperformance audit does not exist yet. Therefore, the study on the evaluation index ofgovernment investment project performance auditing is of great practical significance.In this thesis, the background and significance of the research, as well as the researchstatus about the government performance audit at home and abroad, and also the studycontents and research methods are introduced at first. Then, the dissertation offers anoverview of the definition and intension of government investment project performanceaudit, and further elaborates on the five core aims of government investment projectperformance audit, which are economy audit, efficiency audit, effectiveness audit, equityaudit and environment audit. With the introduction of project management theory, thethree phases of government investment project performance audit, which aredecision-making stage, enforcement stage and operation stage, have been worked out. Thethesis puts emphasis upon the construction of performance evaluation index. Based on theprinciples of evaluation index designing, the basic framework of evaluation index systemof government investment project performance audit, including49general indexes, hasbeen established in two dimensions.Furthermore, the thesis attempts to demonstrate the practicality of the evaluation index system through taking the Three Gorges Project performance audit as an example.In this case, the evaluation contents cover all the five core aims and the whole process ofthe Three Gorges Project performance audit.