Research On The Issues Of Rural Public Investment Performance Audit In Our Country

Since the Reform and Opening up, there is great change in the rural areas, the quality of life improves continually, but the level of infrastructure in rural areas is still relatively backward. Our country has begun to increase the investment in rural areas of the building, in order to construct the new socialist countryside and make the urban and rural develop together. Increasing public investment in rural areas can be good for economic and social development in rural areas, but also expose some problems, such as investment performance is not high, loss of wasted, low-level redundant construction in the investment process. In order to solve these problems and improve the level of public investment performance in rural areas, the rural performance audit of public investment in is particularly important. At present, the research of China's government performance audit is still at the initial stage, and the study of rural public investment performance audit is less, there is no unified and clear pattern in practical work, and many practical problems in reality.This paper will begin from the relative theory of public investment in rural areas and the performance audit, and conduct a questionnaire survey in rural public investment performance audit in Shandong province, summarize problems and reasons through analysis of survey data and the reality in the work of rural public investment performance audit. At the same time draw on theories and practical experience of foreign government performance audit, advance policy recommendations to increase the development of public investment performance audit in rural areas. This paper will have some practical significance in promoting the development of government performance audit and improving the level of public investment performance in rural areas.This study is divided into seven chapters: Chapter I: Introduction. Firstly, introduce the background and significance of the research in rural public investment performance audit, and then review the relevant research at home and abroad, finally, introduce the methods, content, innovations and shortcomings in this paper.Chapter II: The basic theories of public investment performance audit in rural areas. Firstly introduce the knowledge of public investment in rural areas and performance audits, and then introduce the theoretical basis of public investment performance audit in rural areas, Including the theory of public accountability, the theory of public finance, the theory of external impact, the theory of effective allocation in resources, at last analyze of necessity of developing public investment performance audit in rural areas deeply.Chapter III: The survey and analysis of rural public investment performance audit in our country. Conduct a questionnaire survey to the staff of audit institutions in Shandong Province; grasp the actual situation of the public investment performance audit in rural areas through analyzing results of the survey.Chapter IV: Analyze the problems and causes of rural public investment performance audit in our country. This part analyzes the problems and causes of rural public investment performance audit from public awareness, regulations system, performance evaluation system, audit team, audit approach, audit responsibility and so on.Chapter V: Draw on performance audit experience from overseas. Introduce the development process and the actual situation of performance audit in the United States, United Kingdom and Australia, extract experiences that deserved we learn in public investment performance audit in rural areas.Chapter VI: Policy recommendations to promoting the development of rural public investment performance audit in our country. This part proposes the policy recommendations of the rural public investment performance audit from seven aspects: good publicity of performance audit; develop related system of performance audit; reform the management system of performance audit, enhance the independence of audit institutions; optimize the personnel structure of audit team, improve the professional quality of the audit team; implement the administrative accountability to strengthen accountability of audit; explore information methods of performance audit; implement Audit Results Announcement System, enhance the transparency of the performance audit.Chapter VII: Conclusion. This chapter draws conclusion of this article, and pointes out questions that needs to do further study.