Research On Government Infrastructure Investment Project Performance Audit Evaluation System

2008,Auditing profession gradually turned explore how to build with Chinese characteristics, performance audit.But by many other factors,The practice of China’s infrastructure project audit has been the focus on audit the legitimacy and authenticity of level,Effectiveness audit function has not obtained the very good development. To improve the economy, efficiency and effectiveness of fiscal fund and the public resource management activities.Made clear the importance of performance audit.At the same time,In recent years, the rapid development of China’s infrastructure construction,But the rapid development of investment also hides a series of problems.Such as duplicate construction, blind construction, part of the project does not meet the EIA requirements, do not comply with industrial policies, unreasonable investment structure, urban and rural, area, industry investment have obvious differences.Government infrastructure projects performance auditing in the aspects of improving the performance of fiscal expenditure, promote efficient, to establish the authority of clean government plays a great role,But there are still many problems to be solved,The most important evaluation indicators and evaluation is the lack of standards affecting investment project performance audit objectivity and impartiality.In this paper, in view of the current situation of performance audit evaluation of China’s infrastructure investment projects,By studying the current problems, building evaluation index system suitable for China’s national conditions.Firstly, according to the paper topic,With the announcement of audit data during2003-2012,Statistical analysis of the current the status China to carry out investment projects in the evaluation of performance audit government infrastructure,Meanwhile, the current situation indicators studied;Second, the theory of government infrastructure investment project performance audit evaluation index created for research,Finally, based on these studies,According to government investment in infrastructure projects such as the construction of part of the standard,Build government infrastructure investment project performance audit evaluation index system,In addition,On the basis of theoretical research,The paper also order specific performance audit as the basis,Indicators of performance evaluation practices research and analysis.