Research On Government Invested Project Performance Audit

With the economic developed rapidly, total investment in fixed assets in national budget rise sharply as well as the number of government investment construction project. As one of the public resource owner and taxpayer, the expenses, efficiency and effect of government investment project is what we care about. The government investment construction project success is closely corrected with local residents’ live, national macroeconomic performance and industry development. At present domestic and foreign auditing offices to carry out the performance audit of government invested projects aim at scientifically evaluating the government invested projects efficiency and effect. Under this circumstance, this paper focus on building a feasible and convenient evaluation system of government invested construction project, providing some useful reference to relevant government departments and achieving the promotion for government invested projects benefit.Firstly, this paper introduces the government invested project background, illustrating the research status and research meaning, then stating the implication, characteristics, classification and the management mode of government invested project. Aim at the characteristic, discussed the major review of auditing office in various stage of construction continent during the government invested evaluation audit process. Afterwards, the indicators are selected to evaluate project benefit. At last, using AHP and entropy evaluation method to endow objective weight to each index in the appraisement system, the index weighting is calculated base on comprehensive weighting method.This paper research on building evaluation system of government invested construction project. Establishing the performance audit evaluation system has a strong guiding significance. The influence factors will be found though this system, and it also makes the project performance management more targeted in promoting the project management level.