Research On Performance Audit Of Government Investment Projects

In the socialist market economic system initially established,democracy and the rule of law continue to improve today.China's government audit is booming and has achieved some success.But need to further enrich and broaden the field of auditing,On the basis of theoretical research,combined with practical experience,Deepen the understanding ofperformance audit,the audit of a reasonable long-term planning.But the status quo of our government audit work is still based on financial audit,for the performance of the audit,whether it is theory or practice are still relatively unfamiliar,but also the lack of sufficient experience.Therefore,the focus of our current auditwork is mainly on the performance audit theory and practice of research,improve the level of performance audit work,and promote the development of China'sperformance audit.In this paper,the use of literature research,through the search,access to domestic and foreign literature on performance audit,the concept and characteristics of performance audit and the purpose and significance of performance audit are expounded.Combined with the performance of the audit earlier and better results of the Western countries,analysis of its development process and characteristics,summed up the lessons of China can learn from.Shenzhen as a case for the analysis,because the performance audit in Shenzhen to go in the forefront of other provinces and cities.But most of the research time before 2010,the lack of research results in recent years.Therefore,on the basis of this,combined with the Shenzhen Municipal Government performance audit development environment,model,the quality of auditors,laws and regulations,pointing out the main problems affecting the implementation of government performance audit in Shenzhen and analyzing the reasons.Finally,from the perspective of innovative auditing,strengthen the standardization of performance auditing,improve the legal system of performance auditing,enhance the professional competence of auditors,and put forward the countermeasures to promote the development of our government performance audit.In general,China should reposition the role and status of performance auditing in government auditing,learn from the advanced technology experience of western countries,improve the external conditions of binding performance audit development,strengthen the use of performance audit results,and improve the comprehensive ability of auditors.So that performance auditing has become a means for people to participate in the supervision of government power,and truly serve the people and promote the comprehensive development of performance auditing with Chinese characteristics.