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黄河作为我国最主要的生态安全屏障，是我国人口活动和经济社会发展的重点区域。黄河流域涵盖着国家许多重点的生态功能地区，农牧业较好，水资源丰富，区域历史文化根基深厚，自然环境条件优越，经济、社会发展技术水平也较高，新的经济增长点也在不断涌现。显然，黄河流域已成为城市生态文明建设和经济高质量发展的良好基石，但黄河流域仍然面临生态脆弱、水资源短缺、洪水高发、高质量发展不全面和民生发展不充分等问题，而在此基础上利用黄河流域开发的城市空间地带景观工程，也同样存在上述问题。兰州市政府为了深入贯彻黄河流域生态保护、高质量发展需要，深入落实习近平主席考察兰州市的主要讲话精神，为了积极顺应生态环境保护和人文旅游融合式发展理念，致力于美化兰州黄河风情线自然景观，进而实现人与自然和谐共存的目的。兰州黄河风情线作为联系黄河流域兰州市段与陆地空间发展的主要桥梁，重点涉及兰州市黄河生态环境保护与景区发展类型，特别注重于旅游经济发展与城市文明建设的融合，资源利用与资源使用的配合，并强调了基础工程与资源工程建设对城市人居环境的重要性。因此本文先总结了有关文献，发现关于滨水风景工程绩效审计方面的研究还有欠缺，以及有关于兰州市黄河风情线建设项目绩效审计方面的研究也有不足；然后，通过对公共投资项目绩效、绩效审计进行了概念介绍，明确绩效评价可以成为公共投资建设项目绩效审计的有效审计手段；接着对兰州黄河风情线进行项目介绍，总结其建成后运营所产生的经济成效、社会成效和生态成效；最后，以绩效审计的“5E”理论为理论依据，从经济性、效率性、效果性、环境性和公平性进行一级指标构建，根据已确定的指标，再结合项目特征，选择相关的次级指标，然后使用层次分析法来算出各指标所占的权重，最后运算出最终绩效评价结果，进行分析，总结该项目建设与运营管理情况，寻找项目建设和运营过程中阻碍高质量发展的薄弱指标，从而进一步提出相应的优化建议，以期能够对项目后续管理和政府绩效管理发挥增值性作用。

As the main ecological security barrier, the Yellow River is the key area of population activities and economic and social development in China. The Yellow River Basin covers many of the country's key ecological function areas, with good agriculture and animal husbandry, abundant water resources, deep historical and cultural foundation, superior natural environmental conditions, relatively high level of economic and social development technology, and new economic growth points are constantly emerging. Obviously, the Yellow River basin has become a city of ecological civilization construction and economic good foundation for the development of the high quality, but still faces in the Yellow River is the ecological fragile, water shortage, flood peak, is not comprehensive and high quality development problems such as insufficient development of the people's livelihood, and on the basis of the use of the Yellow River basin development of urban space landscape engineering, the problem also exists. Lanzhou city government in order to carry out the Yellow River basin ecological protection and high quality development needs, in-depth implementation of xi jinping, President of the lanzhou city's major speech spirit, in order to actively comply with the concept of ecological environment protection and cultural tourism integration development, is committed to beautify the natural landscape style line of the Yellow River in lanzhou, and attain the goal of harmonious coexistence of man and nature. Contact style line of the Yellow River in lanzhou as the Yellow River lanzhou section and land spatial development of major Bridges, focusing on lanzhou Yellow River ecological environment protection and the scenic area development types, especially focus on the fusion of tourism economic development and urban civilization construction, resource utilization and resource use, and stressed the basic engineering and resource engineering construction on the importance of the urban human settlements environment. Therefore, this paper first summarizes relevant literature, and finds that there is still a lack of research on the performance audit of waterfront landscape projects, as well as research on the performance audit of Lanzhou Yellow River Wind line construction projects. Then, by introducing the concept of public investment project performance and performance audit, it is clear that performance evaluation can be an effective audit means of public investment construction project performance audit. Then the project of lanzhou Yellow River wind line is introduced, and the economic, social and ecological effects generated by its operation after completion are summarized. Of performance audit is discussed, the "5 e" theory as the theoretical basis, from the economic dimension, efficiency dimension and dimension effect, the environmental dimension and fairness dimension build level indicators, according to the established indicators, and then combined with the feature of project, select the relevant secondary indexes, and then use the analytic hierarchy process (ahp) to calculate the weight of each index of the last operation out of the performance evaluation of the final result, Analyze and summarize the construction and operation management of the project, find the weak indicators hindering high-quality development in the process of project construction and operation, and further put forward corresponding optimization suggestions, in order to play a value-added role in the follow-up management of the project and government performance management.