| As the public's attention to the efficiency of government investment is getting higher and higher,The public is not only concerned about the legitimate use of fiscal funds,but also pay more attention to the efficiency of the use of fiscal funds.The project invested by the government has the characteristics of non-profit and publicity.It determines the effectiveness of government investment projects is not only concerned about whether the project is implemented in accordance with the plan,but gradually developing toward a more long-term,more diversified direction,which reflected in the economic,social,environmental and other aspects of the impact.The pursuit of the efficiency of fiscal funds and the continuous expansion of the understanding of the meaning of effectiveness expand the scope and content of national audit,which also brings new challenges to the development of the performance audit practice.I made a summary of the history of performance audit in this article.Through comparison and induction,I found that the development of some areas' performance audit were more advance than other areas.But generally speaking,China's performance audit is still in the initial stage of exploration.I find that there are some problems in the field of government investment project performance audit,such as institution,audit concept,behavior pattern,human resources and material resources.I will analyze the causes of these problems through historical research,comparative research,case analysis and expert interviews.I intend to use the BRT project in Guangzhou as a case,reveal significant problems in this project and propose feasible suggestions and measures.To promote the government to pay more attention to pre audit and care more about the result and economic evaluation of audit so that improve the efficiency of government investment,make government investment projects play its long-term role and meet the needs and expectations of the public at a higher level. |
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