本文借鉴当前企业绩效评价方法、政府绩效评价方法中的优点,结合前人、学者在政府公共工程领域的探索成果,构建了一套政府公共工程绩效审计评价指标体系。主要贡献点和创新点是从目标维度、经济效果维度、环境和社会影响维度,可持续发展维度和团队维度对政府公共工程评价指标进行设计,该体系容纳了一些以前指标体系所不包括的指标,整个体系更加全面。 This paper draws on the current business performance evaluation methods, the advantages of government performance evaluation methods, combined with predecessors and scholars in the field of public works in the government to explore the results, to build a set of government public works performance audit evaluation index system. The main contributions and innovations are to design government public project evaluation indicators from target dimension, economic effect dimension, environmental and social impact dimension, sustainable development dimension and team dimension. The system accommodates some indexes not included in previous index system The whole system is more comprehensive.