会计学院知识库

审计署近三个五年规划要求全面推进绩效审计，加强公共投资审计。《审计署“十二五”审计工作发展规划》提到了建立和改善绩效审计评估体系和方法体系，加强公共资源活动的绩效管理，《“十三五”国家审计工作发展规划》要求加强公共投资审计,《“十四五”国家审计工作发展规划》要求，重大公共工程投资审计要促进国家“十四五”规划纲要确定的重大工程项目及相关政策落实，提高投资绩效，推动投融资体制改革。不可否认EPC模式具有显著的特点和其独特的优势，但其自身存在较大的协调工作量和较高的总承包风险。市政道路建设项目以其漫长的建设周期和大规模的资金注入为显著特征，也是在市政项目中最常用的EPC模式工程。现阶段，道路工程的项目管理仍然面临众多问题，这些问题不仅加大了工程成本，还制约了项目的整体表现，使得项目难以发挥出其应有的效益和水平。因此，具体分析EPC工程总承包模式下全过程和阶段绩效管理的要点对我国市政工程建设也具有重要意义。

本文首先阐述了新公共管理、“5E”审计以及绩效管理等相关知识和理论作为后文研究构建适用于EPC模式政府投资项目的绩效审计评价指标体系支撑，随后分析了L市鼓楼西大街立交桥EPC项目的项目概况和绩效审计存在的问题，以政府投资项目和EPC工程模式为主要思路，对该EPC模式的政府投资项目的绩效审计要点即评价指标进行剖析，向专家学者发放问卷，根据问卷结果分析了各评价指标的重要性和评分结果，并分析L市鼓楼西街立交桥项目绩效审计评价产生的结果，评价结果显示该项目绩效情况良好，最后对如何保障构建出的适用于EPC模式的政府投资项目的绩效审计评价指标体系的运行提出建议，并阐述了目前研究的不足和展望。

The last three five-year plans of the Audit Commission have called for the comprehensive promotion of performance auditing and the strengthening of public investment auditing. The "Twelfth Five-Year Plan for the Development of Auditing Work" of the Audit Commission mentions the establishment and improvement of a performance audit assessment system and methodology system to strengthen the performance management of public resource activities, and the "Thirteenth Five-Year Plan for the Development of Auditing Work" calls for the strengthening of public investment audits, and the "Fourteenth Five-Year Plan for the Development of Auditing Work" calls for the strengthening of public investment audits. The "14th Five-Year" National Audit Development Plan requires that major public works investment audits should promote the implementation of major engineering projects and related policies identified in the National "14th Five-Year" Plan, improve investment performance, and promote the reform of the investment and financing system. It is undeniable that the EPC model has significant features and its unique advantages, but it has its own larger coordination workload and higher general contracting risks. Municipal road construction projects are notable for their long construction cycle and large-scale capital injection, and they are also the most commonly used EPC mode projects in municipal projects. At this stage, the project management of road projects still faces numerous problems, which not only increase the project cost, but also restrict the overall performance of the project, making it difficult for the project to play its due benefits and levels. Therefore, it is also of great significance to specifically analyze the key points of the whole process and stage performance management under the EPC general contracting mode for the construction of municipal projects in China.

This article first elaborates the relevant knowledge and theories of new public management, "5E" audit and performance management as the support of later research, and then analyses the project overview of the EPC project of Gulou West Street overpass in L City and the problems existing in the performance audit, taking the government investment project and the EPC engineering model as the two main lines. The performance audit points of the EPC model government investment project are analyzed, questionnaires are distributed to experts and scholars, the importance and scoring results of each evaluation index are analysed according to the questionnaire results, and the results of the performance audit evaluation of the Gulou West Street overpass project in L City are analysed, and finally the performance audit evaluation of how to ensure the construction is guaranteed. The price index system puts forward suggestions and elaborates the shortcomings and prospects of the current research.