Research On Performance Audit Evaluation Index System Of County C Water Supply Project

The construction and implementation of water conservancy projects is an important factor to ensure the development of urban development in China.In 2011,the Central Committee proposed by 2020,a sound operating mechanism for water conservancy projects will be formed.Nowadays western rural still faces the problems of water shortage and weak water conservancy infrastructure.The construction of water supply projects can effectively solve the problem of water shortage.It also plays an important role in the development of agriculture and industry."The 13 th five-year plan proposes to further strengthen performance auditing.Vigorously promote the audit of public funds.Most of the water supply projects in China are invested and constructed by the government,and they are not for profit.This determines that performance auditing is an important means to achieve water conservancy construction project management.However,the focus of performance audit of water supply projects in China is still mainly on financial audit.There are fewer reviews of investment benefits for engineering projects,and there are problems such as poor management methods and inadequate policy implementation.These problems have seriously affected the maximum benefits of engineering construction funds,leading to performance auditing in a formal way.Therefore,the construction of a performanceaudit evaluation index system for water supply projects.Reviewing from multiple perspectives,it is especially important to promote the improvement of management and management of water supply projects,and to improve their economics,efficiency and effectiveness.Based on the above background,this paper uses literature research,case analysis,questionnaires and other methods.Taking county C water supply project as the research object.First,the research status of domestic and foreign hydraulic engineering performance audit is summarized.Describe related concepts and systematically elaborate the "5E" theory and the theory of public fiduciary responsibility.Provide effective theoretical support for the subsequent construction of performance audit evaluation index system.Secondly,through the introduction of the county C water supply project.Analyze the current status and deficiencies of performance audit of water supply project in it.Put forward the necessity of constructing a performance audit evaluation index system for county C water supply project.Afterwards,this article improved the balanced scorecard based on the "5E" theory.Determine the indicators of the evaluation system from the five dimensions of internal management,customer service,project operation dimensions,social impact,and future strategic development of the project.At the same time this paper use the analytic result process to conclusive the weight function of each indicator,and give the evaluationsystem's scoring standards.Finally,the case is applied with the performance audit evaluation system of the county C water supply project.An evaluation is obtained,and corresponding audit recommendations are put forward to promote the performance of county C water supply project.