Research On The Performance Auditing Of The Government Portal Website Construction Project

One of the important tasks of public administration is to promote the government’s public service performance construction. The construction of the government portal website is the need of government public service promotion. This article takes the government portal website construction project as the investigation, inspecting its project construction performance based on the service performance.Firstly, on the basis of government portal website construction project theory and performance auditing theory, this paper builds the performance audit framework for the government portal website construction project, and designs the auditing mode based on process oriented and process planning based on logical dimension. Performance audit process cycle includes planning, implementation, examination and treatment, proposing audit objectives, audit body, audit methods, audit reports and audit quality control factors. Secondly, this paper establishes the index system based on the optimization of the performance audit objectives. It is on the basis of government public construction project’s standardization index system, considering the government portal website construction efficiency, processes compliance, output effectiveness, emphasizing the research for services effect and project management performance. At last, this paper discusses the construction of the accountability system for government performance audit. Accountability framework includes audit findings opening and related legal system building. This paper use game theory to analysis how to implement the accountability system. The mixed strategy Nash equilibrium game result shows that the accountability system can be implemented by enhancing the pressure of public opinion, reducing the cost of accountability and enhancing punishment.