Research On Operability Of Performance Audit Of Government Public Project Investment

As an important part of government budget investment,Government public project enhance the use of financial funds performance,ease the fiscal deficit,and guide the optimization of the overall investment structure of society is of great significance.Throughout the development of different institutional fixed assets investment audits,performance auditing has become the main direction.The main contradiction in the performance audit of public works in our country is the contradiction between the growing demand for government public works performance audit and the slow The transition from theory to practice of government public project performance audit has become an urgent problem to be solved.This paper reviews the performance audits by reviewing the published documents and the laws and regulations and relevant rules and regulations,and then analyzes the objectives,contents,technical methods and indexes of performance auditing systematically and explores the performance audit through examples The paper discusses the feasibility of the government investment public project audit through the transaction operation,and analyzes the problems faced by the government's public engineering investment performance audit development.And propose a solution.The full text consists of five chapters.The first part of the first chapter mainly expounds the background and significance of the topic,points out the content and structure of this article,delineates the scope of the research,and makes clear the innovation points of the paper.The second chapter outlines the performance audit of the government public works,and describes the performance audit from the aspects of definition,objectives,content and technique methods.The third chapter shows the concrete process of the government public project performance audit through the selected examples,and summarizes the lack of experience.The fourth chapter discusses the social environment of the performance audit of government public works in the fourth chapter.From the system,the legal system and the objective aspects,the reasons for the poor operability are put forward: the inadequacy of the independence of the audit institutions in China,the inadequacy of the legislation of the government performance audit and the lack of quality and quantity of the auditors,and thefifth chapter on the operability of the performance audit of public works in the government of China in the forth chapter.Various factors,seeking to change the structure of the audit system through vertical management without changing the constitution,so as to improve the main problems of the lack of audit independence in the shortest possible time.At the same time,the audit team is promoted by formulating detailed implementation rules of performance audit,increasing the results of audit,strengthening business training and improving the audit team.The overall quality and other specific measures to improve the operability of performance audit,ensure the performance audit to complete the comprehensive coverage from theory to practice as soon as possible;the conclusion is the whole summary of the whole article,and put forward the future research direction.