Investment Performance Audit Of Public Works For Study

In 2008,the global economic crisis is a stern test for any country or government.. Faced with such test, Our Government full display macroeconomic regulation and control function, the central committee arranged the approximately 4,000,000,000,000 Yuan investments to expand the domestic demand, promot economics to grow quickly. The investment involved the housing project for low-income families, the countryside infrastructure, the railroad, the road and the airport, and significant traffic equipment construction and so on.But at present , Our country Government public engineering investment loses is quite serious. Facing these situations, the Audit body must strengthen the government public engineering investment performance audit.Government public engineering investment performance audit is to accept the "Government" audit commissioned by the government agencies or the work of auditors to audit the independence of audit institutions is grossly inadequate;addition,the project audit is different from the usual financial audit, involving a wide range of funds large amount,on the auditor's professional qualities,ability to analyze and judge the very high requirements,and public works projects is the main consideration of needs of the public's evaluation should its more comprehensive and in-depth, and the present performance of my country's public works projects Evaluation of the relatively small , especially the lack of systematic and comprehensive evaluation system.This investment on the performance audit of Public Works has brought some difficulties.This article is precisely based on the environment background ,at which the government expands the investment and draws domestic demand. In view of Our country Government public engineering investment performance audit's present situation and the existence question,Author attempts to propose counternmeasure ,and construst the appraisement indexes system that suited our country national condition.The article first carries on the analysis from the angle of the economical responsibility theory, the public engineering investment theory and the performance audit theory,then illustrates the mean of public engineering investment project, the characteristic, the performance audit content, the goal and so on,for deeply understand the public engineering investment performance audit;then according to our country public engineering investment performance audit's present situation ,analysis achievement and existence's question of performance audit, and puts forward own countermeasure proposal; Finally, according to above analysis, through the deep research, the author thought that innovating performance audit method, establishmenting performance audit evaluation criteria and constructing the appraisement indexes system that suit our country national condition are urgent matters fot our country government public engineering investment performance audit ;are the effective action to raises the performance audit efficiency .then take the Yellow River downstream flood-control engineering project performance audit as example,to very the public engineering performance audit appraisement indexes system's feasibility.The government public engineering project's investment not only relates the construction of our country infrastructure, moreover relates the country economic security, the national defense security and improvement of people's basic life level, therefore ,on the performance audit of The government public engineering investment ,we must pay more attention to the social efficiency, the environment benefit with the precondition of economic benefit. The appraisal of social efficiency and environment benefit and Fairness is difficulty for performance audit, is also the direction of the further research.