Research On The Performance Audit Evaluation Index System Of Public Investment Projects In China

At present, China has entered a new economic normality, in order to achieve the purpose of stabilizing the structure of growth adjustment, the government to take positive economic measures is inevitable, it is expected that the next few years, public investment will further increase the intensity of construction. As the National Audit Office, actively carry out performance audit, to ensure the efficient construction of public investment projects, shoulder the responsibility of not shirk. However, so far, all levels of national audit institutions in the past few years, the project performance audit in the budget and final accounts of the public investment projects have been explored, in our country the audit has not been truly implemented. Its theoretical research has just begun, there is no systematic evaluation system, etc.".In view of the important significance of performance supervision in the whole process of public investment projects, this paper adopts the research methods of normative research, comparative study, case analysis and so on. Firstly, the thesis analyzes the theoretical research results of the domestic and foreign related performance audit and its evaluation standards and index system; Secondly, based on the successful experience in the development of performance audit in the western countries, the index system is constructed, and the evaluation criteria, design principles and methods are summarized, and the evaluation indexes and their weights are determined; And finally by empirical analysis places on the constructed index system is feasible test, verify the feasibility, the main conclusions were drawn. Hope this paper can be exploratory development of domestic practice and theory will be used for reference.