Discussion On Performance Evaluation Methods In Final Accounts Audit

At present,the performance evaluation of construction projects in the construction field of our country still lags behind,mainly because of the long construction cycle,construction project procedures,involving professional wide,resulting in the performance evaluation model is difficult to unity,the evaluation results are not objective enough,the construction units have not paid enough attention to.A new method of this thesis is to make quantitative evaluation of research and innovation through the use of a final audit evaluation conclusion on the construction project of the evaluation indicators,to further enhance the practicality and objectivity of the performance evaluation of construction projects.This paper introduces some construction project performance evaluation method is currently often used,can put forward the data and index selection of audit accounts for relying on the applied method in the performance evaluation of the project,detailed description of the basic ideas of establishing construction project performance evaluation index system,put forward the project evaluation of a combination of quantitative and qualitative analysis the idea,explore the index system to form a basis to evaluate the performance of the final audit results.This system is based on the various stages of the construction project,determine the importance weights at a certain stage of the evaluation of the key projects of the key comparison procedures,index of quantitative assessment of the program,and then set the link,and then use the audit of the accounts of the process management evaluation,quantitative evaluation index according to the definition of the formula through the "scoring method" for the specific evaluation indicators for scoring,finally,according to the inverse direction of evaluation index refinement,according to the formula established,the total score of the weight of evaluation index set and diversity calculation scores obtained by project performance evaluation.According to a government investment project as an example of application testing,evaluation process according to the expert review and audit found the problem of the evaluation index weight calculation and the quantitative score,then apply the management evaluation model established in the paper for each program of the project organization and implementation of the evaluation is accurate and effective.The evaluation conclusion is consistent with the actual,can accord with the independent audit conclusion of the evaluation system,performance evaluation method that evaluate according to results of the audit of the accounts for the construction project management to scientific and standardized evaluation have practical significance for higher.The performance evaluation of construction project is established in the research,on the basis of the audit,the audit of the accounts can make full use of data and results of the evaluation method,the main innovation is to establish a set of scientific,objective data obtained in the whole process of audit projects as the basis,can be more comprehensive and accurate the index system reflects the process of project construction management level;put forward by a score method for the project performance evaluation method.It is proved that the method is feasible,and the evaluation result is more objective and reliable.It can be applied and popularized in both theory and reality.