A Study On The Audit Of Government's Investment Project Performance

The ones that audited from the performance have been put forward so far for already over half a century. At present, in the western developed country, the performance is audited only and accounted for and audit more than 50% of resources, up to more than 85% in U.S.A. especially. By contrast, the performance of our country is audited especially government's investment project performance audit work is also at starting to explore stage, it is not overall enough either to launching the understanding in respects such as the meaning in which the performance audits,etc., and lack normal operation sequence, method and performance evaluation index system while implementing specifically; The understanding in respects such as the meaning, content audited to the performance,etc. has not been unified yet, not forming the theory frame with intact system even more, so, it is necessary to carry on research and discussion to relevant problems. This text regards constructing investment project performance of our government and auditing the theoretical system frame as the research purpose herein, in the hope of to audit practice and offer to the government performance which our country is at pilot stage a bit useful help.This thesis proceeds from theory and practice, two respects, on the premise of analyzing and auditing the current situation in domestic and international government's performance, use theory achievement and practical experience that the domestic project is audited, government's performance audits for reference, as the foundation of analysis of this text. On the concrete research approach, will standardize the research approach and research approach of the real example to combine together, relevant problems of adopting methods such as historical research, comparative study, case research, expert's interview,etc. and auditing to government's investment project performance have carried on research and discussion.First of all, production and development that is audited from the performance are set about, the definition, characteristic audited to the performance are analyzed, define the important meaning that our country launches the audit work of performance. Through the influence that the characteristic of government's investment project of the introduction audits to the performance, has analyzed the meaning that government's investment project performance audits, and then to auditing the content, auditing the procedure and commonly used audit methods to explain. On this basis, the thesis audits the definite principle of the evaluation index to government's investment project performance, content, computational analysis and appraisal of application of main evaluation index of the evaluation index have carried on deep analysis and research, consulting the evaluation index of the financial benefit, national evaluation index of economic benefits, technical and economic indexes such as risk evaluation index of the construction project, social benefit evaluation index, ecological benefits evaluation index and accomplishment tempo, quality, time limit of the construction project,etc., construct the comparatively complete government investment project performance and audit the evaluation index system and evaluation criterionSecondly, relevant materials investigating according to earlier stage and expert's interview is obtained, audit the project and carry on practical analysis to the performance of project invested to construct of one government of Qingdao, have explained the choice principle of this project, audit work thinking, audit content, audit evaluation criterion confirm, audit result, audit, advise and make detailed conditions such as effect,etc. mainly, the investment project performance of government of Qingdao audits the current situation, achievement made and existing deficiency launched to summarize and sum up at present. Pass U.S.A. correctly, Sweden, Australia developed country and our country Shenzhen, Zhejiang, Hubei,etc. area launch government investment project method and experience that performance audits carry on comparative analysis, sum up the place where Qingdao can be drawn lessons from while launching this job.Finally, on the basis that theory and practice described above analyse and research, to what investment project performance audit work of improving the government of China, have proposed establishing and improving system of relevant regulations and auditing the operation manual, implement follow-up auditing, pursue government's investment project performance to audit and fruit the announcement system, strengthen and audit corresponding countermeasures such as the responsibility claim system,etc. in an all-round way, try hard to make it specify, operate, in order to draw lessons from for reference while auditing authority and auditor launch this job.Restricted by time, materials and human performance, this text exists insufficiently, such as performances imagined audit the evaluation index and may not meet demands of reality or not accord with the reality, so, need further studying, on the basis of studying, absorbing the foreign advanced performance to audit experience, combine the actual conditions of our country, the combination of thoery and practice, summarize evaluation criterion and evaluation index to correspond to reality.