The Construction Of Economic Benefit Auditing System For Prospecting Projects Of J Bureau Of Mines And Geology

As China makes continued progress in political democratization and legislation,the effectiveness of fiscal expenditure has attracted people's attention.And the demand to develop economic benefit auditing for administrative institutions is constantly increasing.With the reduction of global mineral resources that are available for development and the drop of fiscal budget of public sector,the society requires more economic benefits for administrative undertaking prospecting organizations.Most of the administrative institutions implement budget audit,closing audit and economic benefit auditing,but in reality they only compare the numbers in this years' budget with final accounts of last year and check the numbers in final accounts at the end of the year.Government has long invested a lot of money and manpower to the geological prospecting organizations.As a national strategic project,geological prospecting project must establish a long-term supervision and management mechanism by using limited economic resources to reduce the prospecting cost and improving the quality of prospecting results.Based on the theoretical research of enterprises economic benefit auditing and their system setting methods,this paper explains the economic benefit auditing system of geological prospecting projects in details according to the situation of internal audit and geological prospecting project of J Bureau of Mines and Geology.On the basis of financial audit,we use performance evaluation index system and quantitative and qualitative evaluation methods to make an overall analysis and objective evaluation on the performance of geological prospecting projects.This paper studies the performance of geological prospecting projects from several aspects including geological prospecting results,revenue,profitability,financial performance such as the added value of production and management performance,which are expected to improve the design of economic benefit auditing system of geological exploration organization.Firstly,this paper briefly describe the basic concepts of economic benefit auditing.It explains the meaning and features of economic benefit auditing in details and states the scope of economic benefit auditing and the methods.In addition,it analysis the evaluation criteria of economic benefit auditing,comprehensive evaluation method and economic effect theories.Through the introduction of basic concepts of economic benefit auditing,this paper lays the foundation for studying the economic benefit auditing system design of J Bureau of Mines and Geology.Secondly,this paper explains the necessity of buildingeconomic benefit auditing system of geological prospecting projects.Through introducing the general information and conditions of geological exploration brigade of J Bureau of Geology and Mineral Resources,this paper analysis the necessity of building internal economic benefit auditing system of J Bureau of Mines and Geology,which viewed from the controlling capital risk,internal management and economic development points.Finally,this paper studies the foundation design of economic benefit auditing from basic principles of economic benefit auditing system,main subjects of audit,scope and the evaluation of audit risk.It also analysis the organizational structure design of economic benefit auditing from the aspects of management mode of economic benefit auditing project,permission settings,group post settings and so on.It states the working process of economic benefit auditing from the beginning of audit project approval,then preparing audit plan and finally compile the audit report.This paper not only designs the main performance index,the valuation index system and scoring criteria of economic benefit auditing evaluation system,it also designs the performance evaluation and compensation management system.Finally,this paper proposes the points worth noting when we promote the economic benefit auditing system.In the first place,improving the environment of economic benefit auditing in organization.And to create a good atmosphere of economic benefit auditing in J Bureau of Geology and Mineral Resources by giving the completely independence of the auditors,building special audit service ideas and setting up risk management concepts of prospecting project,which will give full play to the role of the economic benefit auditing.Second,improve the evaluation system and methods of performance.In order to make the economic benefit auditing on the basis of objective evaluation,a sound system of economic effect responsibility should be established,prospecting project address economic evaluation method also need to be updated.Third,strengthen the connection between auditing department and other related parties.Ensure a clear division of rights and duties between each department.Fourth,optimizing the internal audit personnel structure,Strict professional standards of internal auditors,and strengthen the internal audit personnel vocational education and training,constantly improve the quality of economic benefits auditing.