Research Of Performance Auditing Of Public Investment Project

Since 1994 ,China government has implemented a series of reformation in finance and investment system. With the deep and continuous reformation of finance system, which objective is to establish public finance, the public finance system and frame has gradually completed .Goverment function has changed from original fully control all aspects of society economy to only compliment ineffective part of market. The focus of the public investment has turned to non-competitive projects in public investment area. In the development plan of audit work for year 2003-2007, 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 audit has to be considered as an important task of audit work to implement.And the expenditure of public investment projects accounts for a large proportion in the public expenditure, and play an important role in national economic and social development. And the general public investment projects include not only public works projects, but also other projects of special funds, such as in science and technology, medical, health. So in order to ensure the economy, efficiency and effectiveness of public investment, it is necessary to carry on performance audit in the field of public investment. At the same time, the basic principle of performance audit of the public investment project can also be used in other special fund projects. Therefore, a systematical study has important significance for other projects.The thesis studies the performance audit of public investment project in China. At first, it introduced the development of performance audit home and abroad, and analyzed the necessity of carrying on performance audit of public investment projects in China. Secondly, the thesis discussed the basic problems of performance audit of public investment projects, researched some basic problems including the goal, range and main content which concern to performance audit of public investment projects. And then the thesis focus on the appraisement system of performance audit of public investment project, and put forward to appraisement indexes system that used in performance audit of public investment project in china. Finally, the thesis gives an analysis on the difficulties and some problems in performance auditing, and put forward to some suggestions related to them.Hope the thesis can make some contributes to the research of our public investment project performance audit.