会计学院知识库

道路工程作为社会公共工程基础设施的一部分，其规划与建设会对当地的商业发展、物流运输、人民生活质量等带来巨大的影响。近年来，为了建成与小康社会相适应的现代化城市基础设施，各级人民政府不断加大对市政道路完善和建设的财政投入。然而，在工程建设的过程中，由于信息的不对称，很容易出现诸如工程管理不到位、资金使用不合理、未能达到工程应有的效益等问题。作为现代审计不断发展的产物，绩效审计自产生以来被广泛地运用于政府审计之中，在工程建设项目中更是具有难以替代的优越性。

不同的工程项目、不同地区的工程项目都具有其特性，在进行绩效审计时，应当根据其特性，对其工程绩效进行评价。本文以L市新区道路工程建设项目为研究对象，将绩效产生的过程与绩效内容相结合，尝试构建了适合L市新区道路建设工程的绩效审计评价指标体系，并将构建的评价指标体系模拟应用于J道路工程项目，试图对L市道路工程绩效审计的实施提出有价值的建议。

首先，通过分析L市新区道路工程建设现状及审计现状，找出目前道路工程审计存在的问题，指出对道路工程进行绩效审计并构建适用于L市新区的绩效审计评价指标体系的必要性。其次，本文采取绩效过程与绩效内容相结合的方法，按照道路工程建设的阶段划分了投入、过程、产出、成果四个维度，在这四个维度下设置了18个评价指标，并对指标进行权重的计算以及综合评价；最后，将构建的评价指标体系模拟应用于J项目，根据评价结果提出工程实施的相关建议，验证了所构建体系的可行性，同时提出了促进L市新区道路工程绩效审计良好推进的建议。

As a part of the public works infrastructure, planning and construction of road engineerings will have a great impact on local business development, logistics transportation, people's quality of life and so on.In recent years, in order to build a modern urban infrastructure suitable for a well-off society, the governments have continuously increased their financial investment in the improvement and construction of municipal roads.However, in the process of engineering construction, due to the asymmetry of information, it is easy to appear such problems as inadequate project management, unreasonable use of funds, and failure to achieve the benefits due to the project.As the product of the continuous development of modern audit, performance audit has been widely used in government audit since its emergence, and it has difficult to replace the superiority in engineering construction projects.

Different projects and projects in different regions all have their own characteristics. When performing performance audit, auditors should evaluate their engineering performance according to their characteristics.This paper takes L new district road engineering construction project as the research object, combines the process of performance generation with the performance content, and tries to construct the performance audit evaluation index system suitable for L new district road construction project. The evaluation index system is simulated and applied to J road engineering projects.

Firstly, through analyzing the present situation and audit situation of road engineering construction in L new district, this paper finds out the problems existing in performance audit, and points out the necessity of constructing the evaluation index system suitable for L new district.

Secondly, this paper adopts the method of combining the performance process with the performance content, divides the four dimensions of input, process, output and achievement according to the stage of road engineering construction, and sets up 18 evaluation indexes under these four dimensions, and calculates the weight of the index and the comprehensive evaluation;Finally, the simulation of the constructed evaluation index system is applied to the J project. According to the evaluation results, the relevant suggestions for the implementation of the project are put forward, and the feasibility of the constructed system is verified. At the same time, it puts forward some suggestions to promote the road engineering in L new district are put forward.