Research On Performance Audit Of Greenway Project

In recent years,greenway construction has become a livelihood project in many urban and rural areas,but many problems have arisen with it.A standardized and efficient greenway project performance audit can improve the greenway projects by examining existing problems.At present,little attention has been paid to the benefits of greenway projects.The performance audits of greenway projects lack systematic and complete models as guidance,which causes many issues.In this context,this paper builds a project performance audit model named L(Logic)-K(Knowledge)– T(Time)model based on the engineering project life cycle theory and Hall's three-dimensional structure.Then it uses this model to find out the problems existing in the performance audit of H Audit Bureau from the logical dimension,knowledge dimension and time dimension,and provides improvement suggestions for the performance audit of greenway project conducted by H Audit Bureau.This paper finds that the greenway project performance audit conducted by the H Audit Bureau has the following problems in logical dimension,knowledge dimension and time dimension: identifying the evaluation object,setting evaluation attention and determining the evaluation content is incomplete,and selecting the evaluation method.innovation,inability to use information technology,lack of performance audit evaluation index system,undisclosed audit report and implementation of rectification and tracking audit,lack of experience of audit team members,weak power,lack of effective coordination of external resources,low audit efficiency parallel overall arrangement.In response to the above problems,this article puts forward the following practical suggestions in conjunction with the specific situation of the H Audit Bureau: broadening the evaluation objects,evaluation attention and evaluation content,using information technology,innovating evaluation methods,and establishing greenway project performance audit evaluation index system,public performance audit report and implementation of rectification and tracking audit,strengthening the construction of audit team,introducing experts to assist the audit process,and coordinating audit work in parallel to improve audit efficiencyHope the research of this paper not only can provide practical guidance for the performance audit of greenway projects in China,but also can improve the quality of greenway project through high-quality performance audit results.