Research On Audit System Of Government Inverstment In Fixed Assets

Audit system of government investment in fixed assets, is an important component of the supervision mechanism of government's administrative department. The audit organs of the state operate specialization supervision in the field of government investment projects, the size of investment, investment management, and the control of the use of funds. The audit organs operate specialization supervision government departments to carrying out public authority and exercising the functions of the government's. On ensuring the funds to safe, efficient, and standardized operated, improving the government's investment decisions, ensuring investment management to standardized, systematic, and scientific, preventing corruption in the field of investing in the construction and promoting clean government, sustained government investment projects in the social protection in the process in an orderly way, ensuring that the state's exercise of public power, and the rational use of public resources, the audit system has played an important role. However, it has been only short 20 years since the audit system of government investment in fixed assets established. The current system still can not meet the requirement for government-funded projects efficiently and with high quality supervision. Auditing and supervising has not been fully brought into play. The main problems have been obviously existed. First, performance of the administration audit model, the audit system has congenital defects. Under the double management of the higher level administration and same level department, the supervision can not guarantee the independence of the audit. Second, the audit jurisdiction setup make audit organs at all levels resulting in defining the scope of the audit and oversight unidentified target, thereby causing the supervision blind corner lost to some government-funded project supervision. Third, "Supervise afterwards" lack of binding to the construction process, the problems occurred are difficult to stop. The result is waste money, the lower efficiency of supervision and auditing. Fourth, the lack of audit resources. Lack of investment in audit of the personnel, technology, methods and means backward and the development of information resources shortage directly prevented the construction and development of the auditing system.Based on analysis to the content and history and current situation of the audit system of government fixed assets investment, principle combination of public management and public policy, government investment in research and development of the basic characteristics of the audit, we try to search the audit system for the actual conditions of China. Fixed assets investment projects will be beneficial to the government auditing standards and efficient management system on how to establish and improve the supervision system audit. The research on audit model innovation will be deepened in this field in order to provide the basis and reference for the work.