Construction of the Performance Audit Evaluation Index System of Fixed Assets Investments Project - Based on Chinese Experiences Empirical Study

The audit evaluation of the performance of fixed assets investments project is not only the dimension that estimating the audit quality, at the same time, it concerns the supervision effect of state-owned fixed assets investments. The thesis researches deeply on the spot on the basis of present study, obeys the choosing principle of the audit evaluation index of the performance of fixed assets investments project, it constructs the initial variable of the audit evaluation index of the investment performance, and establishes 15 index variables by the forecast test of questionnaires and the guide test. Taking the 197 effective questionnaires as sample, it carries out the alternating empirical study. It adopt exploratory factor analysis (EFA)and confirmatory factor analysis(CFA), classifies the audit evaluation indexes into four dimensions, and constructs the evaluation model. The empirical study demonstrates that the evaluation index designed owns fine reliability and validity, and evaluation model has fairly good fitting, it has certain use value and popularizing value to some extent.