Study On Fiscal Special Inspection Of Government Investment Projects

Government investment project is the government to fulfill its political function and social function of management, investment projects in fixed assets investment funds development. An important part of government investment projects in fixed assets of the whole society, the government investment projects, all related to people’s livelihood, therefore has always been popular. Since 1998, the Chinese government continues to implement the proactive fiscal policy, increase infrastructure construction, expanding domestic demand. In this period of high speed development, the government investment project covers a wide range, the number and the scale of investment continued to increase stability, to promote the development of the national economy.With China’s sustained and steady economic development, and after joining the WTO, our country government investment project the size of the high proportion of GDP, the government investment projects construction in our country is out of the ordinary of the new pattern. The government investment project management inherent previously implemented has been unable to adapt to the socialist market economic system. The current is in a critical period of infrastructure construction and economic development, for one reason or another, part of the government investment project management exist many problems and shortcomings, mainly in the following areas:duplication of investment, investment failure; the basic procedures in violation of construction project of national investment; investment control is poor, a lot of ultra budge project. The main reason is because:China’s current government investment project management mode is backward; overlapping management mechanism of government investment projects, the supervision level and efficiency is not high.In order to strengthen the supervision of infrastructure projects for government investment, to ensure the project according to legal procedures carried out to ensure the safety, the government funds, improve investment benefit, the financial sector in China is a long practice and Exploration on the examination and supervision of government investment, and achieved certain results, the special inspection is one of them. But the fiscal investment regulation still exist some measures must be taken to solve the serious problem.This article from the government investment projects (especially government project investment) supervision especially financial supervision, financial special inspection point of view, comparison and reference to foreign advanced experience in project management of government investment, research and analysis of the current our country government investment project the financial supervision, financial special inspection of the problems, and put forward the feasible countermeasure, in order to improve the government investment project quality and investment benefit, strengthen the financial supervision.