Hunan Province, Investment In Fixed Assets Audit Operation Mechanism Study

Auditing of investment in fixed assets,it is the important component in the supervision system of state-owned assets. With further reform of national investment reform and investment subject pluralism, how to strengthen its economic supervision function by law in state property regulation and management, is not only the need of investment audit development but also promotes the construction unit to strengthen project construction management , and practise thrift at the same time, give full play to the need of building the project investment benefit, improve the scientific process , democratization of the investment decision of our government especially, strengthen the important function means of macro adjustments and controls of investment.Relevant theories about the investment audit in fixed assets in this text at first have been analysed , including audit theoretical system structure, the relationship between investment audit in fixed assets audits and the supervision with state-owned assets, law of audit and influence auditted to the investment in fixed assets in changes of checking and balancing on the function , management theory and management system that the investment in fixed assets audit correctly of relevant laws and regulations. Then run from organization's system, the dispositions and carrying on systematic to analys the current situation that the respect auditted to the investment in fixed assets of Hunan Province of the harmony of audit and supervision and auditing resource, point out its existing problem and deficiency . On this basis , use the experience thatthe domestic and international investment in fixed assets audits for reference, structure the investment audit mode in fixed assets of Hunan Province operated effectively, and security mechanism of building , making the investment to audit theory , auditting quality control from the laws and regulations etc. has carried on research, guarantee the effective operation of investment audit in fixed assets of Hunan Province. Finally , utilize the research results of this text , complete the audit scheme to optimize the jiang Ya's water control project that has already been implemented.