Y County Government Investment Anagement Of Construction Project Auditing Research

Since 2008,the Chinese Government implemented a proactive fiscal policy, increasing investment in the area of Government-invested construction projects. Accordingto the unified arrangements of the Central Government, local Government has taken a series of measures to promote the implementation of the policy. In Y County, forexample, Y County is located in the West of Henan province, with a total area of 112 square kilometers and a population of 153,000.The County was established in 1981,related government departments are also set. In recent years, the new normal and supply side reform context, Y County Government-invested construction projects hasintensified, while government investment construction projects on the economic effect in the y plays an important role in the economic development of the County.The gradual implementation of government investment construction projects, and better improve the living environment of urban and rural residents, improve urban and rural infrastructure to speed up local economic development. But it also exposeda number of problems, such as: capital beyond budget, beyond the standard scale and construction, construction funds be diverted to any other use for individual regions or even corruption of power rent-seeking, engineering, completed projects haveadverse effects on the local ecological environment, and so on. In order to avoid and resolve this problem, on government investment construction projects more and more attention.Government auditing system in China was established in the 1980 of the 20 th century, after more than 30 years of development, has now formed a covers the financialrevenue and expenditure in administrative institutions, leading to the outgoing economic responsibility, government investment construction projects, special audit audit system, play a better monitoring role, effectively promoted the construction of clean government. Y County according to the higher authorities and local government requirements, a more comprehensive audit work carried out, particularly in the area of Government-invested construction projects, but in the audit work, and also found some problems. In order to solve these problems and improve audit efficiency, to study the Y government investment construction project management is necessary.Paper through described government investment construction project and audit concept, using new public service theory, used survey, and compared analysis, and case analysis, research method, focus on Y County Audit Council near three years government investment construction project audit management personnel and work of research, proposed Y County government investment construction project audit management exists of problem, analysis reasons, proposed speed up audit property unified management reform, and exploration implementation track audit and performance audit mode, and strengthening audit team construction and personnel training, and Explore the scientific modernization of audit methodology and a clear government investment construction project management permissions and auditing countermeasures and suggestions.