Audit Research On Government Investment To The Reform Of Jilin Province Old Industrial Base

In November, 2002 the sixteenth Representative assembly of the Chinese Communist Party was hold, which proposed strategy for the first time to promote the northeast old industrial base. The promotion of the northeast old industrial base is another big strategic decision made by the Central Party Committee accompany with the comprehensive construction of a well-off society. The bugle of promoting the northeast old industrial base has already blown the sound, and the blueprint already formulated, the prologue of a new "campaign" was slowly pulling open. The northeast old industrial base has huge storage quantity property and unique superiority of geographical position. The overall mentality reform of Jilin Province old industrial base is diligently to construct this province to be an base, which should embody automobile industry, petroleum chemical industry, agricultural products processing, modern manufacture of clover shrub and biological drugs, and the photoelectron information high-tech industry, and so on. In the economical reforming process, though the market regulation and the technology innovation of enterprise play the foundational role, the industrial structure adjustment cannot leave the lead of government throughout, and the technological reform also cannot leave the policy impetus. The industrial structure adjustment, the enterprise product structure adjustment and the enterprise technological reform still depend on the investment of government in very great degree.On the promotion of the northeast old industrial base, all kinds of government investments occupy a great proportion. Audit cannot work directly on the decision-making and process-operating, however, itself can serve the government investment completely. Thus, audit is facing a new historical chance of displaying its function during the promotion of the northeast old industrial base. And meanwhile, it will also face the changes of role, concepts, focuses, etc., so, it need to pay attention on its service function. To carry on the audit surveillance on the project of government investment can ensure the fun of government being used effectively and safely, can strengthen the management of fun and project of the construction. During the progress of the construction, it can prevent a violation of regulations contrary behaviors, such as the occupation of the project investment, the fake report on project cost, hiding the surplus fund, smuggling the national tax, private"small treasury box" and so on. And it can discover some tendentious common problems, to display the function of propaganda on investment audit, expanding audit influence, attracting the public opinion universal attention from point to area.This article first elaborated the research significance of the paper, and then outlined some theory knowledge on the aspect of government investment project audit. It mainly introduced the project audit basic concept, the characteristic, and emphasized the content of government invests audit, including the feasibility study audit, the investment decision-making audit, the reconnaissance design audit, the construction drawing budget audit, the project tender audit, the equipment purchase audit, in progress audit of the project, the project financial audit, completion final accounts audit, after project of construction appraising audit, the finance and economics laws and regulations audit, and so on. It provided the theory support to analysis and to solve the following questions. This thesis carried on an investigation on the situation set up on the national debt fund investment of the Jilin Province old industrial base reform. The industrial national debt fund got altogether 93,597 ten thousand Yuan, mainly involved five industries: the automobile, the petroleum chemical industry, the agricultural products processing, the modern Chinese native medicine and the biological drugs manufacture and the photoelectron information high-tech industries, and so on. Also the thesis carry on a further concrete analysis of the situation of the fund use and distribution, according to the invest city, the investment fund size and changes and extension situation to.The paper has made a key investigation to "the Changchun HaoYue beef processing project", which was the main investment project of Jilin Province. The investigation is mainly about the basic situation, the national policy supporting superiority, benefits to society, the resources superiority of northeast region, market potential development ability, and so on. The paper unified two items: the content and the development tendency of the investment project audit, and the Jilin Province old industrial base investment realistic situation. And the paper analyzed the present problems of government invest audit in Jilin Province thoroughly. First, it is the problem of imperfect audit system, which is mainly about authority overlapping of project supervising and managing, and the incomplete on the audit content; second, the content of the government investment audit was still mainly on the financial audit, which has caused some of the provincial priority projects achievements being not satisfied, some even equated to invalid investment that has not only created loss and waste, moreover, also caused the imbalance of the economic structure of our province; third, the afterward-audit is still the primary way of audit, which has given the possibility to economic crimes, and affected the economical health movement seriously; firth, there are many problems in the fund collection, management and use, which has been caused by over-existing sections and links, giving difficulties in guaranteeing the security and integrity of the construction fund; fifth, the relative backwardness audit method, which was showed mainly through old concepts, old-time working pattern, mismatch of the audit professional ability and the information level, dissymmetrical of the audit body information degree and the audited object; sixth, the audit personnel quality is to be improved, which is to say that audits personnel's value attitude is easy to be under the impact, the vocational level also needs to strengthen; and last, the phenomenon of law breaking has run to a big number learned from the recent years government investment project audit practices, not reduced as being audited but repeatedly looked up the recidivist, and even the regulation-violation amount of some projects showing a climbing tendency, which has seriously disturbed the order on finance and economics life, has harmed the benefit of the nation, collective and the people, and has even provided the hotbed for the minority illegal criminal offender.Here gave out some plans to solve the problems mentioned above. The audit body must straighten out the work mechanism of the government investments, arranges audit plan reasonably, simplify the content of audit professional article, reduce the audit working costs, and enhance the working efficiency. It should also establish a new system, in which the project-setting decision, the project management, the audit supervising should be three separated, to consummate the supervising and managing system of the project. It should establish a new audit surveillance patterns to suit the demand of government investment project, which must be a three synchronization omni-directional one including validity, authenticity, and effective, breaking the traditional pattern of finance audit only. It should establish an entire journey surveillance system, including three unifications of prevent in anticipation, in the matter control, afterwards supervising, which improved the way of only audited afterwards. And also, it should build a multi-level surveillance networks, which has three unions of track audit, extend audit, special investigate, to prevent any problem on the fun-collecting, management, and usage. It should also develop the computer audit more deeply and broadly to transfer the audit pattern from traditional to modern. Moreover, more attention on improving audit personnel's ability and strict punishment on those law-breaking activities should be paid.The audit work has its special regularities, some regulations of which need to be earnestly carried out and observed. But this does not suggest that there is no need to reform, on the contrary, reform is the inevitably request as development, and also it is the progressive symbol of the society development. We must meet the need of work situation, to change the thinking mode, to improve the method of work, under the principle of enhancing work efficiency and quality, to reform suitably at the right moment. According to the actual situation of the Jilin Province old industrial base reform, and on the bases of earnestly summarized and analyzed some former problems on government invest audit, this paper has proposed some correlation suggestions, aimed at to be advantageous to audit body's work improvement, and can help to solve the key difficulty audit problems, to promote the improvement of the entire construction environment, and then to promote the fast development of Jilin Province old industrial base.