Audit evaluation method of fixed assets investment performance

Audit evaluation method of fixed assets investment performance

From the content of fixed assets investment performance evaluation, we can evaluate social comprehensive benefits, economic benefits, environmental resources benefits and construction benefits. According to the different characteristics of audit projects, performance evaluation should have different emphases, and we can't generalize when choosing evaluation indicators and assessment methods.

First, the comprehensive social benefit evaluation

Most of the social comprehensive benefit evaluation projects are invested and built to improve people's living standards. The main purpose of their construction is not for profit, but for public welfare, such as urban roads, citizen squares, landscaping and so on. It mainly investigates whether the implementation of the project will bring convenience to people's lives and whether the construction investment exceeds the allowable standard of local economic conditions will cause negative social impact. When evaluating the comprehensive social benefits, we should carefully study the background of the project and find out what the decision-making basis of the original investment was to solve. Auditors should take the construction purpose under the project background as the assessment basis of comprehensive social benefits. For example, to build a sewage pipeline to solve the problem of sewage discharge of residents in a large range, the design flow is large, and it is necessary to assess whether these indicators are met during the performance audit. When selecting specific indicators, in order to ensure the reliability and comparability of audit evidence, quantifiable indicators should be selected as far as possible. In addition to obtaining evidence from the audited (extended) unit, you can also collect information directly at the audit site by designing a questionnaire.

Second, the economic benefit evaluation

Economic benefit evaluation mainly evaluates the management level of project operation. Government fixed assets investment audit projects have the characteristics of large financial investment, strong policy and social concern, some of which are directly related to social stability, so the efficiency of capital use is an index that must be evaluated. It is necessary to conduct a comprehensive inspection of the fund management of local governments at all levels and project units, and directly evaluate whether the funds are in place in full and on time, whether the construction unit has established and improved a strict fund management system, and whether the funds are stranded, transferred, misappropriated, and taken. The evidence collection and evaluation of these problems are intuitive and easy.

In addition, we should also pay attention to whether there are some problems in the construction process, such as unreasonable overestimation, repeated construction, and delivering profits at unreasonable prices, which will waste funds and directly affect the efficiency of capital use, but such problems are difficult to obtain evidence. For example, how to determine the unreasonable material purchase price of the project, because the market price is dynamic and regional, especially the quality of engineering materials varies widely, and only auditors get it from different channels? Market price? As a reference standard for evaluating audit projects, it is often difficult to get the approval of the audited units. Therefore, it is suggested that auditors should use the unit price of comprehensive pre-tender estimate, the unit price of materials in the same period and the unit price of other engineering materials in the same period to determine the average price of materials when they are in doubt about the material price. Market price? For reference and evaluation.

Third, the environmental resources benefit evaluation

The focus of environmental resources benefit is water and soil, because water and soil are directly related to the vital interests of the people. During the construction process, attention should be paid to the adverse impact on nearby water and soil and improper use of land resources. Because land is a non-renewable resource, the occupation of land resources is related to the stability of immigrants' lives, so the occupation of land resources, especially cultivated land resources, is the focus of the whole society at present. Environmental resource benefit evaluation has become an important content of government performance audit in China.

In fact, some industries have issued self-discipline technical standards or specifications for environmental impact assessment of infrastructure projects in their own industries. For example, the Ministry of Communications published the Code for Environmental Impact Assessment of Highway Construction Projects, and auditors can learn from these industry standards and choose important indicators as the main basis for environmental assessment. In terms of environmental benefits, it is mainly to evaluate whether environmental protection and energy saving factors have been considered in the project construction. For example, some buildings use a large number of glass exterior walls for beauty, which leads to a significant increase in air-conditioning electricity consumption in the future, which does not meet the energy-saving requirements; The extensive use of lighting facilities in some city squares not only wastes power resources, but also causes urban light pollution.

Fourth, the evaluation of construction benefits

The quality and safety of public investment projects have a direct impact on people's lives and even life safety, and have always been an important content of fixed assets performance audit. However, the problem that has been puzzling auditors in engineering quality and safety audit is the difficulty of obtaining evidence. It is difficult to determine the existence of quality problems only from construction records or supervision materials, and the method of combining performance evaluation of engineering steps with on-site investigation and investigation to understand users can be adopted. This method changes the previous evaluation of quality results to the evaluation of the whole project construction process, and examines whether the formal requirements and systems of material procurement, project management and fund settlement are complete. If there are defects, there is the possibility of quality problems. Follow-up audit can be adopted for key projects, and social expert institutions can be hired to conduct spot checks on project quality when necessary to ensure the completeness and sufficiency of audit evidence. In addition, it is also necessary to assess whether there are problems such as over-standard construction, face-saving projects, unreasonable expansion of budgetary estimates, and increased investment.

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