Performance Audit of Government Investment Project Based on Optimized Earned Value Method

摘要

In order to explore the pattern of government investment project performance audit in China, in the paper, we have introduced Optimized Earned Value Method, its principles and indicator system. Considering the defects of the method, we have optimized the methods and indicators. We have established evaluation indicator system based on Optimized Earned Value Method and developed Earned Value audit of government investment project. Analysis shows that Earned Value audit provides the performance audit of government investment project a feasible, reliable and valid model. For the current situation of government investment project performance audit China, we have made specific recommendations.