A Research On Government Audit Of Public Investment Project In China

Since November 2008, in order to effectively cope with the international financial crisis, the central introduced a series of policy measures that the rapid expansion of domestic demand and promote economic growth, implement a two-year total of 4 trillion yuan investment plan. the implementation of the Strengthening of the central policy of expanding domestic demand and promote economic growth audit and supervision is an important guarantee for the economic situation that to promote the central package of measures to implemented and to effectively deal with severe and complicated economic situation. As China's investment and financing system reform, expansion of public investment and public investment needs of project audits, we urgent need for public investment projects to conduct a comprehensive summary of the audit in order to explore their own laws, and the theory of sublimation, creating with China's reality model of public investment projects audited, so that our government audit inject new vitality into the mainstream of the world's audit, to audit modernization. The text Based on the content of the audit of public investment projects, research history and current situation analysis, combined with public management and public policy principles to research basic characteristics of audit the of the public investment projects,and research in the new environment facing the audit of public investment projects Problems and Solutions and public investment projects the future direction of the audit.on this basis it try to explore a mode of public investment project audits and auditing system that is suitable for the situation of China and conducive to efficient public investment management.Chapter 1 Introduction to the topic by the purpose and significance, the text analysis and comment the public investment projects audit on the research results and the problems, clear thesis objectives, content, methods and ideas framework. Chapter 2 of this paper will be involved in public investment theory, control theory and the theory of the basic content of the audit and other related areas. From research and development of auditing theory, we proposed the concept of system audit and audit theoretical research framework.Chapter 3 compared the the public investment development process and public investment projects audit situation beween the United States, Britain, France and other European countries, Australia, Russia and other countries,and summarize our system of public investment projects defects and other problems, there is the Chief Audit management system under the; proposed increase the role of the Supreme Audit Institutions in the audit of public investment projects on various aspects of the audit in China.Chapter 4 discuss the evolution and the mode of the audit of public investment projects. Overview of the audit of public investment projects and development of world history and the Chinese history; defines the audit system of public investment projects; Discussed audit of public investment projects of international model, the Chinese model anf public investment projects classification of the audit modelion. Chapter 5 the audit determined the definition of public investment projects, and expounded the concept of the audit covered the subject, object, scope comprehensively; pointed out the most basic features of the audits of public investment projects; Analysis of Public Investment construction project audits organization system in China; discussed the public investment projects included in the work of the audit process steps.Chapter 6 summarized and discussed the main contents and methods of the audit public investment projects. summarized the contents of the Public investment projects on construction of the audit preparation stage, almost (pre-) operator for the implementation of audit (financial) financial audit, the audit completion and acceptance of audit and; which indicate the contents of the audit by the audit the main method.Chapter 7 interpreted the concept of the performance audit on public investment projects; evaluated the exploration Review of the Audit Commission in terms of public investment were the main; researched the public investment project performance audit of the contents and methods and public investment project performance audit evaluation index system.Chapter 8 presented some degree of reform of audit of our current system,to increase auditor independence; adjust the focus of public investment in the audit; strengthen auditing and accountability in the execution audit strategy established a scientific analysis and evaluation system; with "immune system" guide public investment projects audit toward the scientific development, and many other development proposals.Chapter 9 is a full summary and research prospects. It pointed out this paper the inadequacies, it discussedthe theoretical research in the future, methods research, applied research, public investment projects audited "immune system" and other aspects of research.