The Application And Research Of Government Investment Audit In Cost Management Of Rural Water Conservancy Projects

The report of the 19 th CPC national congress pointed out that,the problems of agricultural,rural area,and farmers are the fundamental problems that concerns national economy and people’s livelihood.Implementing the strategy of rural revitalization has become the top priority in resolving the problems of agriculture,rural areas and farmers.In order to closely work with the rural revitalization strategic requirements,water conservancy has developed rapidly,market competition has been becoming more intense,because the market exposure cannot keep pace with the demand of construction,the cost management of rural water conservancy projects has great loopholes,as a result,and the scale of investment in rural water conservancy projects kept expanding.Audit institutions,as the subordinate to the government supervision units,strengthened the cost management of each stage of rural water conservancy project through the exercise of audit supervision,it played an important role in maintaining fund security,preventing fund waste and ensuring economic benefits.Firstly the paper has consulted a large number of literature,understood the current situation of domestic and foreign water conservancy project.Secondly the concept,models,process and characteristics of government investment audit are analyzed,which clarifies the notion of project cost management,as well as the cost management models that are being used in China and abroad.The difference and connection between government investment audit and cost management has been discovered,and then it analyzed the present situation of the management of the investment audit by the grassroots government and the cost management of the rural water conservancy project,then using analytic hierarchy process to select the cost management index of rural water conservancy project based on government investment audit.Finally,the applicability of multilevel extension evaluation in this field is verified by introducing practical cases.The research achievements of this paper are the followings: based on the government investment audit,the evaluation index system for assessing the effectiveness of rural water conservancy project cost management has been established;on the basis of index,the evaluation model that based upon government investment audit is being established by using extension theory;through this model we learned that the investment decision-making stage and designing stage are being the most important phases that have the greatest impact on the cost management of rural water conservancy projects,and the corresponding management suggestions will then be put forward for making a practical application on providing the reference for future use in regards to strengthen cost management of water conservancy projects in rural areas by government investment audit.