| In the past forty years of reform and opening up,great achievements have been made in China’s social and economic development.Since 2000,China’s national fiscal expenditure has been maintained at more than 15% of GDP,and the proportion of fiscal expenditure increases year by year.But the use of financial funds has always been a great unreasonable.The specific manifestation is that governments at all levels do not pay attention to the economic benefits generated by fiscal expenditure,and some government investment projects even see great waste of funds.In order to gain public trust,the government and public organizations also need to discharge their public fiduciary responsibilities.In this context,it has become an inevitable choice to carry out performance audit of government investment projects.The national audit office and audit institutions at various levels in played an important role in promoting the development of performance audit,the development planning of successive audit emphasis should increase performance audit accounts for the proportion of government audit,but the reality of the development of performance audit has encountered many problems,performance audit practice application from the ideal goal should trigger the thinking of scholars.This paper first on the government investment projects and elaborates the basic concept of performance audit,this paper introduces the TGZ sewage treatment project performance audit of the audit focus,audit standard,audit process,analyses the QS area performance of TGZ wastewater treatment project in audit institutions in exposed the reality of the problems in the process of auditing,and analyzed the problems exposed by the research.This paper further analyzes the problems in various aspects,and puts forward corresponding solutions to the problems exposed in the audit process according to relevant materials obtained from the author’s field research and relevant theories searched.Aims to TGZ sewage treatment project performance audit of the status quo analysis,to reveal the present situation of government investment project performance audit process of the main contradiction,all relevant theories for the standpoint of this article,with the audit focus,audit procedures,audit methods for the issue of this articleexplores the basic context,to improve the investment project performance audit system so as to improve the related theory of policy for research purposes.In order to improve the scientificity and reasonableness of performance audit of investment projects,the efficiency and benefit of government-invested construction projects should be comprehensively improved,so as to fundamentally solve the problems in performance audit of QS district and provide effective reference for audit institutions nationwide. |
