Problems And Countermeasures Study On Performance Auditing Of County-level Government Investment Projects

Government performance auditing is an effective measure to promote administrative efficiency as well as improve administrative ability. According to the Chief Auditor Liu Jiayi's talk at the Fifteenth session of the Standing Committee of the Eleventh National People's Congress, the audit trail on major investment projects and funds serving people's livelihood should be strengthened and performance auditing should be actively pressed on. During the last two years, the government initiated central investment plans and particularly increased the investment to the development of grass-roots rural areas below county level. Thanks to the implementation of the economic stimulus package, huge contribution to the national economic development and development of social public services is bound to be seen. However, it must be evaluated by comprehensive performance auditing whether these government investments would achieve the maximum expected benefit. This paper starts with description of the content and development process of county-level government investment projects, revealing the current problems existing in performance auditing of the investment projects in our country. The ways to improve performance auditing of county-level government investment projects are explored through case study to achieve maximum investment efficiency and promote the government's administrative efficiency.This thesis is divided into four chapters: In Chapter I, the background and motivation of the research topic is introduced and the ideas, methods, content and possible innovative points of this research are presented through review of research status of county-level government investment projects performance auditing at home and abroad; In Chapter II, relevant concepts of county-level government investment projects performance auditing are defined and their characteristics, subjects and objects are described. On this basis, the necessity of carrying out county-level government investment projects performance auditing is discussed while a detailed review of the history of its development and evolution is reviewed; Chapter III raises the problems existing in county-level government investment projects performance auditing based on the case study of Y county office project performance auditing and in-depth study of the cause of these problems is performed; In Chapter IV, by analyzing the previous case and learning from successful local government performance auditing experience, it is pointed out that county-level government investment projects performance auditing can be improved from several aspects, such as the establishment of a sound system of performance auditing on government investment projects, the scientization and standardization of evaluation contents of government performance audit, the creation of good atmosphere of county-level government investment project performance auditing and so on.The main results and innovation of this thesis include: Combing evolution process of county-level government investment projects performance auditing; According to relevant literature, summing up our own points of view; Interviews and case analysis of the county-level government and local government audit institutions and discovery of problems; Based on the comparison between county-level government and local government audit institutions in terms of investment project performance auditing, drawing experience from local government institutions'success and proposing responses to establish a sound county-level government investment project performance auditing system in our country.