Research On The Special Audit In Ji’nan

The special audit investigation is "audit law of the People’s Republic of China" giving audit institutions on relationship of the national economy and people’s livelihood important economic activities and the national macro economy, national major investment projects, huimin policy implementation, and so on and so forth to investigate a kind of important audit and supervision function. Special audit investigation in promoting national major decision deployment implement, promote the safe and efficient use of public funds, safeguard national economic security and improve people’s livelihood and ecological civilization construction, promote the deepened reform, and promote administration according to law and promoting the cultivation of clean government and so on all play an irreplaceable role. In recent years, the national audit office, audit institutions at various levels of base is widely carried out all kinds of special audit investigation work. But because of the rapid economic and social development, the government and the public demand for the special audit investigation also constantly improve, and audit institutions, especially in the audit institutions at the grass-roots level due to the backward concept, and inadequate strength, asymmetric information and audit in the special audit investigation practice face many difficulties and problems, the special audit investigation still needs further research to perfect the idea and practice of some.Based on the special audit investigation work to carry out the situation of jinan city as the research object, through various channels to gather up the jinan, and other special audit institutions shall audit investigation of a large amount of data and cases, special audit investigation and reference to previous research results, the integrated use of literature study, comparative study and combining qualitative and quantitative research methods, systematically studied the development course of jinan special audit investigations, the main measures taken and results. At the same time, based on the practice audit institutions at the grass-roots level, the paper analyzes the special planning of the audit investigation in jinan is unscientific, unreasonable resource allocation, a single audit method, audit results, audit survey to investigate and punish the illegal use insufficient and reveals the economic risk ability is weak, lack of performance evaluation system of the special audit investigation and theoretical study of six aspects, such as insufficient question, from planning, performance evaluation, system and mechanism, risk identification, results and theory research six links such as in-depth analysis of the causes of the problem. Finally, combination of jinan and other positive and negative experience of the grassroots audit authority, proposed to establish the special audit investigation high-risk areas evaluation system, to set up the evaluation system for the special audit investigation, special audit investigation method innovation, promote the reform of the unified management of human, financial and audit institutions, improve the special audit investigation results using ability as well as new accurate positioning on the special audit investigation six countermeasures Suggestions to perfect the special audit investigation at the grass-roots level, in order to properly solve the special audit investigation all sorts of difficulties and problems encountered in work, better play to the special audit investigation in the aspect of deepening reform, perfecting the governance of a positive role.Throughout our country special audit investigation of many theoretical research and empirical research results, although there is a strong academic value, but the study of basic audit institutions audit survey practice is not much, the existing empirical studies also due to the earlier period and the great changes in social and economic environment leads to the lack of guiding practice significance. So, in this paper, the biggest innovation is combined with the actual situation of jinan special audit investigation, from the perfect national governance system, the modernization of the audit investigation point of view, the special audit investigation as important means to maintain and promote the interests of the public. At the same time, proposed the special audit investigation high-risk areas evaluation system and performance evaluation system, innovation special audit investigation method, realize the unified management below the provincial audit institutions, financial reform and development of specific Suggestions, the special audit investigation work of audit institutions at the grass-roots level of scientific development has a certain reference value and practical significance.As a result of the author in the special audit investigation data collected in the face of the difficulties and the limitation of vision, this article in the analysis of the data can only rely on the existing data, because of the lack of a nationwide accurate comprehensive data, analysis of the existing there may be biased, the other is based on the author as a line workers and non-professional audit auditing theory researchers, this article in the analysis of auditing theory also lack some depth of theoretical research, these deficiencies need special audit investigation to the researchers to cover in the future.