Research On Performance Audit Evaluation Index System Of Geological Exploration Project

As China’s economy enters a new stage of development,the CPC Central Committee and the State Council attach great importance to the geological exploration industry,and take the reform and development of this industry as a key work.In order to promote the geological exploration industry to better serve the construction of ecological civilization,ensure the safety of national energy resources and the prevention and control of geological disasters,the national financial investment in geological exploration projects is also increasing year by year.Geological exploration projects have long cycles,high risks and strong uncertainties.Long term field work will lead to problems in the internal management organization,such as untimely information processing and feedback,low efficiency of geological data logging,long geological data processing time,unable to track the project progress in time,and lack of fund supervision.The efficiency of fund use,operation and management,and project output benefit of geological exploration projects have also become the focus of public attention.As an important part of government audit,performance audit can play an important role in optimizing the organization and management of geological exploration projects and improving the efficiency of the use of financial funds.However,due to the complexity of geological exploration projects,China has only carried out performance audit for some geological exploration projects.The performance audit of geological exploration projects has been carried out,with relatively single evaluation indicators,lack of classification and dynamic evaluation system,and poor quality and effect of performance audit.Therefore,it is particularly important to build a performance audit evaluation index system that conforms to the characteristics of geological exploration projects.Based on the "5E" theory and the current situation of the performance audit of geological exploration projects,this paper studies the performance audit index system of geological exploration projects from the theoretical and practical levels.Firstly,this paper combs the relevant literature of performance audit and geological exploration project performance audit at home and abroad,introduces the relevant concepts of geological exploration project performance audit,and takes the public fiduciary responsibility theory and the new public management theory as the theoretical basis for studying the evaluation index system of geological exploration project performance audit.Secondly,it studies the current situation of performance audit of geological exploration projects in China,and analyzes the problems existing in the evaluation index system of performance audit of geological exploration projects in China.Thirdly,based on the "5E" theory,the weight of evaluation indicators is determined by using analytic hierarchy process and comprehensive evaluation method,and an evaluation index system including economy,efficiency,effectiveness,fairness and environment is constructed.Finally,taking the performance audit of geological disaster prevention and control projects in n city as an example,the performance audit evaluation index system of geological disaster prevention and control projects in n city is applied to evaluate the performance level of geological disaster prevention and control projects in n city,and the operability of the performance audit evaluation index system is verified.The innovation of this paper is reflected in the following two aspects: first,the innovation of research content.This paper constructs a performance audit evaluation index system for geological exploration projects,which is conducive to strengthening the understanding of geological exploration project personnel on performance management,improving the work efficiency and work output of geological exploration project management organization,and promoting the development of performance audit theory in China;Second,the research conclusion is highly operable.This paper applies the performance audit evaluation index system of geological exploration projects to practical cases,and further improves it in combination with the actual situation,which provides a reference for the development of audit practice.