建设项目绩效审计评价指标体系的构建

Construction of evaluation index system for performance audit of construction projects

针对建设项目绩效审计问题,采用经济评价方法,分析了建设过程中的不良现象,结合建设项目绩效审计的内容,在经济性、效率性和效果性方面选择了建设项目绩效审计的评价指标,构建了包括经费自给率、贷款比例、工程造价指标等19项具体指标的绩效审计评价体系。研究结果对提高建设项目绩效审计效果有指导意义。

In view of problems in performance audit of construction projects,economic evaluation meth-od was applied to analyse bad phenomena in construction process.Based on the content of construction project performance audit,evaluation indexes for performance audit of construction projects were select-ed in the aspects of economy,efficiency and effectiveness.An evaluation index system for performance audit was constructed including 19 specific indexes of expenditure self-sufficiency rate,loan ratio,proj-ect cost and so forth.The results are instructive to the improvement of construction project performance audit.