Research Of Performance Audit For The Government Public Project

With the economic development and the innovation of the national finance system, the government gradually retreated from the competitive and profitable investment domain, and shifted the investment mainly to the public project, which effectively promoted the economic growth. While at the same time, some problem emerged, such as the unsatisfactory investment performance, serious losing and waste, low-level repeated construction, overspread of the image projects and achievement projects. Confronting this problems, the Audit Office put forward the request that actively carry through the performance audit and promote management level and investment results of the fiscal capital in the Audit Development Plan From 2003 to 2007, requiring the audit department to audit not only the illegimate or illegal practice during the employment of the project construction capital but also the efficiency and effect of the capital. How to strengthen the performance audit of the government public project become an important problem in front of the government.What is called the performance audit is to evaluate the economy, efficiency and effectiveness of the audited project, the Shenzhen audit department took the lead in doing this in China from 2002, and performance audit is still in the exploring process in China. From the angle of the audit theory and evaluating system of the government public project performance audit, this essay discussed the following aspects.1,Interpreted the concept of government public project and performance audit, get the meanings of the government public performance audit, introduced the general situation of foreign performance audit and its revelation.2,Expatiated the evaluating system of the public project performance audit, to build the evaluating standard and evaluating index from three hierarchy.3,Illustrated the performance audit of XX comfortable housing project of Shenzhen as case analysis, elaborated the problem of the government public project performance audit.4,Expounded the real problems of government public project performance audit, and put forward the measures that should be adopted.