A Study On Performance Audit Of Governmental Investment

As our country's public financial system and frame being perfect gradually. Government's function is changing into that only working to the part where market regulations do not work, from the original function that worked to social economy in an all-round way. Tr a n s i t i o n o f g o v e r n me n t 's f u n c t i o n , i mp e l t h e r a n g e o f governmental investment to turn to the those fields that concern to national security, exploration of state-run land, and some other fields where market can't dispose resources effectively, including p u bli c serves and public infrastructures etc... in order to adapt to the development of governmental investment, the develop direction of governmental investment audit is changing from traditional financial audit to the performance audit gradually. The thesis studies the subject of performance audit of government's investment in china. The thesis introduced the development of performance audit in domestic and foreign at first, and analyzed the necessity and the possibility of launching performance audit of governmental investment in china. Then the thesis discussed on concept frame of the performance audit of governmental investment, researched some basic problems including the concept, the goal, the range and main content which concern to performance audit of governmental investment. And then the thesis devoted to the establishment of the evaluation system that used in performance audit of governmental investment in china, and thinks that the shortage of the evaluation system has hindered the development of performance audit. Finally, the thesis gives an analysis on the difficulties and on some problems in performance auditing, and put forward some suggestions related to them.