Research On Investment Audit Of H Municipal Government

The expenditure of government investment projects plays an important role in the social and economic development of our country.To strengthen audit supervision of government investment projects,to standardize government investment behavior,to save the cost of government investment,and to improve the government investment efficiency has positive promotion effect.However,under the new situation of full audit coverage,local government investment auditing gradually revealed some problems,which made the audit function not fully put into place.This article through to public investment theory,auditing theory,and performance management theory,carding predecessors' investment audit findings summary,combining with an instance of H city government investment audit on the empirical analysis of research in H city government investment audit under the complete coverage of the audit requirements such as the contents of audit boundary is not clear,the audit is not comprehensive,there is a big problem such as audit risk.In this paper,from the external and internal,subjective and objective aspects to analyze the causes of the problem,mainly includes the local government is not clear understanding of the audit,the audit goal orientation is not accurate,audit human resources are relatively inadequate and audit organization is backward,the application mechanism of audit results should be improved.Under the enlightenment of relevant theoretical research and analysis and advanced experience at home and abroad,in order to realize the investment audit transformation,fully perform the audit supervision service function,four aspects countermeasures are given:perfecting the local legislation,promote the audit goal and content of transformation,change the audit organization and management mode,deepen the audit results using.