Government Investment Audit System Built Research

Supervision of government investment projects of audit supervision system is not only the need of government investment management, which is also the inevitable choice of audit supervision function and the realization of social political civilization, but also by the social attention. Carry out government investment audit work is an inevitable trend in the development of national audit. In recent years, our country government investment scale is enlarged year by year, trends from the central to local governments at different levels in the auditing organs shall pay more and more attention to the government investment audit, has become more government investment audit work component, thus make our government investment audit work rapid develop and investment audit work achieved result is becoming more and more obvious. Currently, it has become China's government at all levels, especially the local auditing agency focus of attention and main work content.This paper briefly introduced the developed countries of the government investment regulation system, and Combined with the reality of our country, to our country government investment audit work develops economic, social foundation and the ways and methods conducted some theoretical study, such as track audit, benefit audit, deeply analyzes the government investment audit work practice in the significance and the future direction of development, and points out Chinese governments to carry out government investment audit work experiences made and also the difficulties and existence of audit risk, expounds the practice in government investment audit must solve the problem of the steps and method, etc.