Research On The Whole Process Performance Auditing Of The Government Investment Projects

In recent years,with the rapid growth of government investment and the acceleration of democratic progress in China,the government and the citizens have paid more and more attentions on the performance audit of government investment projects.However,the practice and research on performance audit is still at an early stage.Although there are many research results on performance audit of government investment projects,some indispensable researches such as system research,scientific analysis and regularity summarization are still insufficient.Based on the international experience of performance audit,and taking auditing features in China in consideration,the paper tries to establish an evaluation system for the performance audit of government investment project.Then,the practicality and feasibility of this performance audit system is verified by G highway project.The contents of the paper can be divided into five chapters:Chapter One: Introduction.In this chapter,the research background and significance are briefly introduced.Then the research approach and thesis structure are described in detail based on the research results and experiences in performance audit.Chapter Two: Basic theory of performance audit.This chapter briefly describes the content and the basic concepts of performance audit of government investment project.The emphasis is focused on the construction processes of government investment project,which lays a solid foundation for establishing the whole-process tracking performance audit index system.Chapter Three: Construction of index system of performance audits.In this section the approval stage,bidding and construction stage,the completion stage and operational phase for government investment construction projects are analyzed in detail.An evaluation system model of performance auditing of government investment project which is composed of 1 goal layer,5 criterion layers,15 index layers,and 39 sub-index layers is established.Then,AHP(Analytic Hierarchy Process)method is applied to calculate the weight of each index,and to evaluate overall performance of the project.Meanwhile,a graphical model with two-dimensional coordinates is used to show the influence degree of each index layer on the target layer more visually.Chapter Four: The application of index system of performance audits.In this section,the tracking performance audit system is verified by applying on the G highway performance audits.The performance evaluation level of each index layer is determined by expert decision,then the overall results of G highway performance audit is given in detail.Chapter Five: Conclusion.Main conclusions are summarized in this chapter.Meanwhile,limitations of the thesis and outlook of this research direction are discussed.Main innovation spots in this thesis are as follows,the performance audits are applied to the whole process of the project construction,and the evaluation system of the performance audit is optimized.AHP and graphic model is established to present the performance audit of government investment projects more accurately and intuitively.