Study On Problems And Countermeasures In The Auditing Of Investment Attraction In AA District

Since the reform and opening up,investment attraction has gradually become an important task for people's governments at all levels to optimize industrial structure,cultivate local financial resources and promote local economic development.Therefore,the audit office and audit institutions all over the country have increased their attention to the audit of investment attraction.Relevant scholars have also made breakthrough achievements in the research of investment attraction,their views are as follows:(1)the audit of investment attraction should attach importance to the review of the compliance of policies,the implementation of projects and the implementation of policies;(2)the independence of audit subjects,the competence of auditors and audit methods and means will all affect the quality of investment attraction audit.These studies have increased our understanding of the audit of investment attraction,but at the same time,there is still room for exploration.For example,there are few studies on the existing problems in the audit of investment attraction,and the relevant studies are mainly practical experience summary and lack of corresponding theoretical analysis.In view of the lack of research and theoretical analysis of investment attraction audit problems,this paper mainly adopts performance audit theory and the closed-loop control theoretical analysis framework,and selects the case of investment attraction audit in AA district as the research object,adopts the literature analysis method,comparative analysis method and field survey method,carry out the following research program: first,this paper describes the research background and significance of this paper,analyzes the status quo of relevant fields at home and abroad,and explains the main content and application of this research method,and defines the basic framework for the main body of this paper;Secondly,while defining the concepts related to investment attraction and local government,this paper introduces the theory of public fiduciary responsibility,the theory of government performance audit and the theory of closed loop management,providing method guidance and theoretical support for the analysis and suggestions in the later part of the paper;Then,from the profile of the investment and the process,the key and the report of auditing introduces the details of the audit cases of the AA district,which is the basis for the analysis of the later issue of the paper;Then,on the basis of analyzing and refining the existing problems in the audit of t investment attraction in AA district,the reasons for the existing problems are analyzed and expounded in combination with relevant theories.Finally,aiming at the problems existing in the auditing of investment attraction in AA district and their causes,suggestions for improving the auditing of investment attraction in AA district are put forward.Based on the above research,this paper draws two research conclusions :(1)the audit of investment attraction needs to improve the audit effect and quality from three aspects: feedforward,synchronous control and feedback;(2)the urgent task of investment attraction audit is to improve the auditors' knowledge reserve and establish unified standards with guiding and reference significance.Compared with the existing theoretical analysis focusing on the problems existing in investment attraction,the role and the key of investment attraction audit,the difference of this paper is that it adopts the closed-loop control theory to conduct a case study on the problems existing in the process of investment attraction audit.This new analysis perspective can enrich the tools of audit research,help to explore ways to improve the audit results of local governments' investment attraction,and provide a reference for other local audit institutions to carry out government audit on investment attraction in their jurisdictions.