Performance Audit Of Public Works For Study

With the development of economy, economic increase has been caused effectively by inversion of state investment to public works, but many problems appear in this field, such as bad performance of investment, serious waste and loss, low-level reconstruction. In the face of these problems, national audit bureau proposes that the state should implement positively performance audit to improve investment performance in the document of the audit work layout from 2003 to 2007, and claims that all walks of audit organs inspect not only illegal and illegitimate action in the course of using project fund, but also the efficiency and effectiveness of fund usage, demands and they make performance audit as the important task. Therefore how to strengthen performance audit of public works has been an important issue for discussion in government audit field.Based on the above, this thesis tries to study problems as bellows:1. Analyzes the defines of government public works and performance audit, draws the define of performance audit of government public works;2. Discusses the aim, the content, audit procedures and audit technologic methods of performance audit of government public works, explains the above matters by giving the example of Shenzhen municipal sewage disposal plants;3. Researches the appraisement system of performance audit of government public works, and thinks individually that the system should be composed of appraisement standards and appraise indexes;4. Puts forward some problems in performance audit of public works field, and provides for many corresponding solutions.