The Theory And Practice Of Performance Audit System Of Public Investment Projects In Rural Areas

Public investment in rural areas is the practical form of Public Investment in the construction of new rural areas .It is the main source of funding for a new rural development, but also the key measures to solve the "three rural". Since 2004 until now, the central continuous launched eight guide agricultural and rural work of the central party files to construct the promote the development of agriculture with industry, led the country by city to the institutional framework and promoting agricultural and rural development achievements. The countryside public investment to promote the rural economy and the social development function is getting more and more remarkable. There are a number of issues that can not be ignored with the investment efforts enlargement, investment plan increasing in rural areas, mainly including unsatisfactory investment performance, serious losses and waste remain, low-level redundant construction. Facing with these problems, the audit authority not only audits the non-regulatory behavior in the use of funds for public investment in rural areas, but also to carry out performance audit to public investment in rural areas. In addition in the development plan of audit work for year 2008-2012, audit bureau clearly indicates the positively developing performance audit and improving the management level and usage efficiency of financial capital .The bureau requires auditing not only the behavior of non-compliance to law and against regulation in the usage of project capital, but also the efficiency and effectiveness of capital usage. The development of performance implement has to be considered as an important task of audit work to implement and to build up the resource saving, pro-environmental and harmonious socialist society.This article based on government performance audit as well as countryside public investment correlation theories, comprehensive use of, combining standardized research and empirical studies, comparative analysis, qualitative and quantitative analysis and system research and so on. According to induction, summary, comparison and assessment of experience of home and foreign performance audit, we could construct theoretical system of performance audit theory on public investment in rural areas. The theoretical system takes audit objective as logical beginning and used by practice. The analysis on practice of performance audit of the public investment projects in rural areas is necessary for this paper. This paper has an important theoretical value and practical significance in improving public investment in rural areas, as well as the basic theory of public investment performance audit, improving the efficiency use of the funds for rural public investment and protecting China's socialist new countryside construction to go smoothly. This article mainly includes the following content:(1)Introduction of the significance of the topic - performance audit of the public investment projects in rural areas and analyzing, and then summarizing the study at home and abroad, and lastly describing the study methods, research routes and main content as well as innovation and lack in this article.(2)The thesis introduced public investment in rural areas in china. On the basis of above-mentioned, it analyzed the necessity and feasibility of carrying on performance audit of public investment in rural areas in China.(3)This part introduced logic beginning of performance audit of public investment projects in rural areas. Firstly, it elaborated several characteristic aspects of logical beginning. And then, several representative viewpoints related to logic beginning in audit theorists were summarized. Finally, it has pointed out our audit logical beginning-the audit objective in performance audit of public investment in rural areas and has constructed the system frame of performance audit.(4)This part discussed the basic problems of performance audit of public investment projects in rural areas, researched some basic problems including the goal, range and main content which concern to appraisement indexes system of performance audit of public investment projects. In addition, this chapter introduced the general procedure of performance audit: Planning stage, implementation stage, report stage and following stage. In addition it elaborated the methods of performance audit of countryside public investment projects besides it should be utilized by many kinds of methods.(5)This paper elaborated the implementation of performance audit of public investment projects in our rural areas. Then it chose several representative projects based on field research to analyze. Lastly some problems in public investment projects in rural areas in China could be found out by analyzing.(6)On the basis that theory and practice described above research, to what investment project performance audit work in rural areas of improving the government, have proposed establishing and improving system of relevant regulations, form a high-quality public investment performance audit team; pursue performance audit and fruit announcement system, strengthen and audit corresponding countermeasures such as the responsibility claim system.(7)Concluding remarks. This chapter pointes out conclusions and questions that needs to further study in this paper's research.