Research On The Construction Of Performance Audit Evaluation System For High-speed Railway Construction Projects Under The New Development Concept

Railway is a major infrastructure and important livelihood project of strategic significance in our country,which is crucial to the stability and development of the national economy.One of the main modes of travel and transport of goods.In 2020,the national railway operating mileage will reach 146,300 kilometers,of which 38,000 kilometers are high-speed railways,an increase of 3,000 kilometers from 2019.Nationwide,there are 152.3kilometers of railways per 10,000 square kilometers on average.In 2008,the National Audit Office released the audit work development plan for the next five years.The plan put forward the requirements for the general implementation of performance auditing.However,most of the auditing of high-speed railway construction projects by audit institutions is still a compliance audit,and the mode of follow-up audit is mainly used.This audit method has problems such as insufficient audit depth and lack of evaluation of the implementation of the system.To meet the needs of high-quality development of the railway industry in the new era.In order to promote the high-quality development of the national high-speed railway construction and give full play to the role of national audit institutions in supervising economic operation and policy implementation,this paper aims to build a performance audit evaluation index system for high-speed railway construction projects,combining the "5E" theory and new Based on the development concept,try to build a set of performance audit evaluation index system for high-speed railway construction projects that can reflect the needs of my country’s economic development and railway development in the new era.The "5E" theory refers to evaluating the performance of the audited projects through five aspects:economy,efficiency,effectiveness,environmental protection and fairness.The main connotations of the new development concept are innovative development,coordinated development,green development,open development and shared development.The new development concept has perfected and developed the theoretical system of socialism with Chinese characteristics,which is conducive to solving my country’s rapid economic development in the new era,the transformation of development kinetic energy,unbalanced development,environmental degradation,the ability to balance domestic development and opening to the outside world,and the equality of the people.Five development challenges for the right to development.By summarizing the relevant content of the performance evaluation index design in the existing public works performance audit literature,combined with our own experience in auditing practice and our country’s current policy of seeking development and promoting growth,this paper discusses the performance auditing of high-speed railway construction projects.During the design of evaluation indicators and the construction of evaluation system,brand-new and representative evaluation indicators are integrated into the index system.It includes 6 criteria-level indicators of relevance,environmental protection,efficiency,compliance,effectiveness,and economy,as well as 51 specific evaluation indicators.As far as possible,the performance audit evaluation index system of high-speed railway construction project constructed in this paper can evaluate the performance of high-speed railway construction project comprehensively,multi-dimensionally and completely.In addition,in order to enhance the scientificity and objectivity of the performance audit evaluation index system constructed in this paper,this paper takes the A high-speed railway construction project as an example,uses the method of tomographic analysis to determine the weight of each evaluation index,and then combines the index weights,through fuzzy The comprehensive evaluation method converts the performance of high-speed railway construction projects into actual scores,comprehensively verifies the applicability of the evaluation index system constructed in this paper in the performance audit of high-speed railway construction projects,and provides reference for the performance audit of high-speed railway construction projects.with reference.In terms of innovation,this paper takes the high-speed railway construction project as the research object,and has some innovations in the research content.In addition,this paper innovatively combines new development concepts when constructing the performance evaluation index system,hoping that the constructed index system can meet the needs of high-quality development of high-speed railway construction in the new era.