The Government Investment Project Performance Audit Research

Performance audit refers to the audit of the audit subject according to the law of the economy,the use of efficiency and effectiveness of the audit process.Performance audit is based on the economic,efficiency and effectiveness of the financial investment projects of the government,and the audit of the investment project is independent of the project construction.Since the reform and opening up,the development degree of social economy gradually deepened,changed the original pattern of market competition,in this process,the political,economic,financial and social supervision have become the basic goal of government administrative reform.Throughout the development of performance management in the western developed countries,more scientific audit methods and a more comprehensive evaluation system,in promoting the implementation of performance auditing and other aspects of the overall play a crucial role.This paper from two aspects of theory and practice,combing the current government investment project performance audit theory,learn from the advanced experience of domestic and foreign performance audit of government investment projects in tongchuan xin yao,the new sewage treatment plant project performance audit an example,the indicators for analysis and evaluation,accumulated valuable experience for the performance of tongchuan city to carry out the audit.At the same time to improve the efficiency of government investment,to prevent the power of rent-seeking has a positive meaning.