Research On The Construction Of Municipal Road Performance Audit Evaluation System

With the great attention of the government,the number of municipal road projects is gradually increasing,and in the case of increasing investment subjects,road engineering as one of the components of social public engineering infrastructure,its planning and construction will bring great impact on the local economic development,logistics and transportation,people’s living standards and so on.At present,various parts of our country has started a large number of urban road engineering projects,these projects are to improve the engineering quality as the goal of construction,in order to achieve construction of modern city infrastructure to meet the requirements of well-off society,the people’s governments at all levels continue to increase financial investment,for municipal roads improvement and construction.However,how to effectively supervise and evaluate the implementation of the project has become one of the key work of the current government departments.In the process of project implementation,due to information asymmetry and other factors,it is easy to have non-standard project management,unreasonable use of funds,project did not achieve the expected effect and other problems.It is the product of the development of modern audit in a certain period.Since its emergence,performance audit has been widely used in government audit,and it has the advantage that engineering project audit is difficult to replace.The audit of project performance has changed from a simple quantity audit to an organic combination of quantity audit and quality audit.Municipal road investment projects include survey and design,construction,management and supervision work,it has the characteristics of strong policy,strong professionalism,capital investment,diversification of investment methods,any link improper management,will have an impact on the performance of the whole project.This paper takes the road construction project in Y City as the object,combines the four stages of the project life cycle with the performance content,tries to establish A set of performance audit evaluation index system suitable for the road construction project in Y City,simulates the constructed evaluation index system,and finally applies it to the project A.Hope to bring certain reference value to Y City road engineering performance audit.First of all,after analyzing the status quo of road project construction and audit work in Y City,this paper finds out the problems in the current road project audit work,and puts forward the necessity of road project performance audit work,so as to establish a set of evaluation index system of road project performance audit work in line with the actual situation of Y City.Secondly,the four stages of the project life cycle are combined with the performance content.According to the four stages of road project construction,it can be divided into:project approval decision,construction implementation,final account of completion and completion benefit.17 evaluation indicators are constructed at four levels and weighted and comprehensively evaluated.Finally,the established evaluation index system is applied to Project A.Based on the evaluation results,relevant suggestions are provided for the implementation of the project,which shows that the established evaluation index is feasible.At the same time,it can also provide some reference opinions for the road engineering performance audit of Y City to better promote its development.