Research On Performance Audit Evaluation Index System Of Public Investment Projects In S City

With the rapid improvement of economic level and social public demand,the government provides products and services to citizens through public investment,so as to meet the needs of social and macroeconomic development.However,in the process of implementing public investment projects,problems such as imperfect financial mechanism and poor performance in the use of funds continue to emerge.In China,audit institutions at all levels play an irreplaceable role in optimizing the allocation of financial resources and improving the performance of the use of financial funds.Government performance audit is an important means to play the role of audit institutions above.However,there are still some problems in the performance audit of government public investment projects in China,among which,the lack of scientific,effective,feasible and measurable performance audit index system of public investment projects is an important factor hindering the improvement of audit function in China.In terms of carrying out government performance audit,S city is the forefront of the reform and development of government performance audit in China,and it is also a highly developed area in China’s economy.Therefore,it is of great value and significance to choose S city as the case study object of this paper.This article first to the relevant theoretical basis were discussed and the definition,secondly by S municipal government public investment project evaluation index system of performance audit present situation and existing problems were analyzed,and based on the current index system of evaluation content is not complete,view such problems as not enough comprehensive build the index system of a set of feasible and generality.The core content of this article is from the performance audit of the "5E" perspective,namely,economy,efficiency,effect,environment,equity of five dimensions,through reading,conclusion and reference to related contents in the existing literature,combined with the common problems existing in government investment projects,into the new,typical evaluation index,build a comprehensive,objective evaluation index system of government public investment project performance audit,finally will have to build performance audit evaluation system applied to the city S public investment project performance audit case,through the fuzzy comprehensive evaluation method and software YAAHP auxiliary calculation,to confirm its feasibility,The main conclusions are drawn in the hope of improving the theory of government performance audit and promoting the maturity of government investment project performance audit work.