The Study On Performance Auditing Of Public Investment In Anqing

With the continuous development of our social economy, increasing spending on public works projects, the social public awareness about the government’s responsibility and performance is also rising, how to develop and strengthen the performance audit of public works investment has become an important problem facing the government investment audit. As a kind of effective means and tools, audit can effectively supervise the performance of public project investment in public works investment behavior, objective evaluation of investment efficiency, so as to effectively improve government public project investment of the construction of performance management, strengthening the management of government responsibility. Compared with many western countries, public works investment performance audit in our country is still in exploratory stage, the lack of scientific basis and setting up a complete evaluation index, the auditors’professional and limited means, audit quality needs to be improved, especially the audit institutions at the grassroots level has not yet to develop performance audit in the true sense. This paper from two aspects of theory and practice, the investment of public project performance audit implementation difficulties and advance Suggestions were studied and discussed.First of all, this thesis by reading the literature, to invest in public works, public works, and generalizes the concept of performance audit, define the concept of public project investment performance audit, and the public project and relevant theoretical foundation are discussed.Secondly, this paper discusses the city public works investment performance audit development in recent years, through specific examples, expounds the main content of the city public works investment performance audit and the existing problems, analysis of the plight of Anqingcity public project investment performance audit to implement.Again, for the United States, Britain and other western countries public project investment theory and practice of performance audit case study analysis, summarized relevant practice, draw lessons from successful experience; Current situation of the development of public project investment performance audit of our country, summarize the representative public project investment performance audit mode.Finally,aiming at the difficulty of the implementation about performance audit of public works investment, the Paper Put forward corresponding countermeasures and suggestions on how to improve the audit environment and the quality of performance audit, etc.