Research On Evaluation Index System Construction Of Road Engineering Performance Audit In L City New District

As a part of the public works infrastructure,planning and construction of road engineerings will have a great impact on local business development,logistics transportation,people’s quality of life and so on.In recent years,in order to build a modern urban infrastructure suitable for a well-off society,the governments have continuously increased their financial investment in the improvement and construction of municipal roads.However,in the process of engineering construction,due to the asymmetry of information,it is easy to appear such problems as inadequate project management,unreasonable use of funds,and failure to achieve the benefits due to the project.As the product of the continuous development of modern audit,performance audit has been widely used in government audit since its emergence,and it has difficult to replace the superiority in engineering construction projects.Different projects and projects in different regions all have their own characteristics.When performing performance audit,auditors should evaluate their engineering performance according to their characteristics.This paper takes L new district road engineering construction project as the research object,combines the process of performance generation with the performance content,and tries to construct the performance audit evaluation index system suitable for L new district road construction project.The evaluation index system is simulated and applied to J road engineering projects.Firstly,through analyzing the present situation and audit situation of road engineering construction in L new district,this paper finds out the problems existing in performance audit,and points out the necessity of constructing the evaluation index system suitable for L new district.Secondly,this paper adopts the method of combining the performance process with the performance content,divides the four dimensions of input,process,output and achievement according to the stage of road engineering construction,and sets up18 evaluation indexes under these four dimensions,and calculates the weight of the index and the comprehensive evaluation;Finally,the simulation of the constructed evaluation index system is applied to the J project.According to the evaluation results,the relevant suggestions for the implementation of the project are put forward,and the feasibility of the constructed system is verified.At the same time,it puts forward some suggestions to promote the road engineering in L new district are put forward.