Performance Auditing Evaluation System For Government-invested Projects

Government performance auditing started in western countries in the 1940 s,embraced rapid development after new public management movement in the 1970 s and now has become an important mark to measure whether auditing has been modernized or not.China,a late starter in the research on government performance auditing,didn't start its research in the filed until the 1980 s,while great progress has been achieved in both theories and practice after over 30 years of researches.Chinese government proposes to build “service-oriented government” and “responsible government” and shoulder greater responsibility in the effective utilization of public resources in recent years.Thus,more demands and higher requirements on government performance auditing are raised.In addition,along with the rapid economic development in China,the investment scale of government keeps expanding.An evaluation system suited to China's national conditions must be established to make scientific and reasonable evaluation in aspects like economics,efficiency,effectiveness,social benefit and environmental benefit of invested projects.Then,problems existed in the projects can be found out,improvement suggestions can be proposed,and comprehensive benefits can be improved.These are also the significances of the research done in the thesis.Based on lots of literature reading and studies,firstly,the thesis defines the concepts of government-invested project and government performance auditing,and introduces relevant theoretical basis.Secondly,the thesis summarizes current situation and existing problems of performance auditing evaluation system for government-invested projects.Based on this,the thesis builds an indicator system for the performance auditing evaluation of government-invested projects.The system mainly involves indicators concerning economics,efficiency,effectiveness,social benefit and environmental benefit,and it combines qualitative indicators with quantitative ones.Then,the weight of each indicator is determined through analytic hierarchy process,experts are invited to grade the degree of membership through questionnaire,fuzzy comprehensive evaluation method is used to calculate evaluation results,and the final evaluation conclusion is drawn according to the maximum membership principle.In the end,based on case study of the housing project concerning houses compensated by house developers to people whose lands are purchased by them in C city,the thesis verifies the feasibility and usability of the system.With the application of fuzzy comprehensive evaluation method and based on researches done by predecessors,the thesis builds performance auditing evaluation system for government-invested projects.The selection of indicators is subject to the periods of time divided according to theories concerning project life cycle,and input-output model and theories about the Scientific Outlook on Development are applied too.Therefore,the setting of indicators is innovative and more comprehensive,hoping to provide future theoretical research and practice of performance auditing evaluation for government-invested projects with certain reference.