Research On Performance Audit Of Rural Public Investment In Shijiazhuang City

Enhancement of public investment in rural areas is a development trend ofShijiazhuang financial investment, strengthening the work of the governmentperformance audit has become the inevitable requirement. However, the governmentperformance audit in our country later development time, in Shijiazhuang is still in theinitial stage, although the potential is there, but after all the conditions are not ripe.The author through the combination of theory and practice, qualitative andquantitative analysis methods, the use of comparative analysis method, has carried onthe preliminary discussion on the relevant problems of Shijiazhuang rural publicinvestment performance audit.This paper related to the performance audit at home and abroad were reviewed,expounds the concept of performance audit of public investment in rural areas, andthe theoretical basis and development process, and points out that it is necessary torural public investment performance audit. Then, by way of questionnaire in thepresent work, the Shijiazhuang rural public investment performance audit is analyzedand summarized, summarized and pointed out that Shijiazhuang in the design workperformance of public investment in rural areas lack of place, including the lack ofunderstanding of the theory of performance audit; performance audit legal system inShijiazhuang is still to be perfected; audit independence restricted by the present auditmanagement system; still need to perfect the performance evaluation index system, itis difficult to unified evaluation standard of audit; performance audit team should bestrengthened with, the uneven quality of personnel; still need to enrich theperformance auditing techniques, auditing means is still relatively backward; auditreport utilization rate is not high, need to strengthen the implementation of auditresults. Through the introduction of foreign advanced experience, consider the sevenaspects can be used for reference, including the government audit work should givepriority to the performance audit; to establish and improve the performance audit lawsand regulations; reform the audit management system, to ensure the independenceof the performance audit; attach importance to the follow-up supervision of theperformance audit work; focus on the performance evaluation standards for construction; the performance audit work with diverse audit; audit methods of science.Shijiazhuang ’s current situation of rural public investment performance audit,performance audit should strengthen the propaganda; perfect the standard system ofgovernment performance audit; audit management system, continuously improve theaudit independence; optimizing the structure of audit, improve audit team ofprofessional quality; implement the accountability system, strengthen the sense ofresponsibility; implementation to explore the performance audit information; the auditresults reasonably open, improve transparency, can really promote the rapiddevelopment of Shijiazhuang rural public investment performance audit, this paperwill to a certain theoretical guidance for Shijiazhuang rural public investmentperformance audit play.