Study On The Problems And Countermeasures Existing In Public Investment Performance Audit In Shandong Province

Improving government performance is an important goal of the pursuit of public management in modern market economy countries.It is also an inevitable choice for improving the rule of law and improving the efficiency of government in the process of modern society development.In recent years,with the increase in the number of public investment projects in China,duplication of construction,loss of waste,corruption and other phenomena in some areas still exist in varying degrees,especially the "performance project","face project","racking head project" and other issues Not only a serious overdraft of government credit,but also on economic and social development has played a huge negative effect.Under the current public investment system,how to give full play to the audit effect,in response to social concerns and the demands of the masses,to strengthen the government public investment project supervision and management,to avoid loss of waste,reduce corruption in the construction process,improve the effectiveness of financial funds,has become The important issues that must be studied and explored in the work of auditing organs at all levels.Based on the analysis of the concept of public investment performance audit,this paper analyzes the basis,current situation and main practices of public investment performance audit in Shandong Province,analyzes the existing problems in public investment performance audit in Shandong Province,and puts forward the improvement of public investment performance audit Of the countermeasures.At present,the main problems of public investment performance audit in Shandong Province are:the construction of audit legalization is not in place,the audit orientation is not accurate,the system mechanism is imperfect,the audit technology method is backward,the performance evaluation system is not perfect.Including the imperfect laws and regulations,the lack of assurance of audit enforcement,the confusion of oversight and management functions,the lack of audit independence,and the need to strengthen the audit.To solve the above problems,we need to put forward countermeasures and suggestions,not only to improve the external environment from the macro level,but also from the investment performance audit of its own mechanism to be improved:Firstly,to further promote the construction of the legalization of the audit,improve the legal system,Strengthen the audit enforcement;secondly is to identify the role of public investment performance audit positioning,the correct distinction between supervision and management functions,a clear public investment performance audit and public investment audit relationship,give full play to the role of performance audit assistant assistant;thirdly,to optimize the audit system,fourthly,to innovate the audit method and improve the audit means,including:the introduction of the construction project life cycle concept,the scientific development of performance audit plan,improve the public investment audit project management platform,strengthen the audit information;fifthly,to improve the public investment performance audit evaluation system,a clear evaluation of the principle of the establishment of indicators and construction methods.The innovation of this paper is as follows:Firstly,the introduction of the whole life cycle concept,the refinement of the investment performance audit process,changed the original audit model;Secondly,in the construction of public investment performance audit evaluation system,the initial realization of qualitative evaluation and Quantitative evaluation of the combination of the actual work to carry out a certain reference.