The Case Study On Performance Audit Of A Metro Group

With the continuous improvement of economic development of China and the acceleration of urbanization,the urban infrastructure construction is also improving.At the same time,the rapid development of the economy makes the pace of people’s life accelerating,the demand for municipal transportation is also further expanded.The state-owned subway investment and operation organizations are widely existing in various cities in China.They shoulder the important work related to people’s livelihood,such as the subway line planning,project investment and financing,and the daily operation of the subway.The control of major state-owned resources also makes them to be a key area of national attention.Therefore,it is an inevitable trend for the government to respond to the social public demand to pay attention to the investment and operation organization of state-owned subway,evaluate and supervise its daily operation,and improve its management level.As an effective means of supervision,performance audit can scientifically evaluate the social and economic benefits realized by the daily operation of metro group,find out its advantages and disadvantages,and then promote it to better perform its own responsibilities and meet social needs,so as to improve the efficiency of major state-owned assets investment in China.However,in reality,China has little experience in performance auditing of metro investment and operation organizations,and it has not been widely conducted.The daily operation of metro group is short of regular audit and inspection links,and many existing problems cannot be found in time,thus hindering the development and progress of urban subway industry.This paper is divided into six parts to analyze and discuss the performance audit work of A City Metro Mroup.The first part mainly expounds the research background and significance of the thesis,summarizes and reviews the previous research results at home and abroad,introduces the research ideas and methods of this paper,and points out the innovation points and shortcomings of this paper.The second part mainly introduces the related theories and theoretical basis of performance audit.The third part makes a general analysis of the scope,objectives,standards and results of performance audit work carried out by A City Metro Group.The fourth part mainly analyzes the problems existing in the actual situation of performance audit in the third part,such as the limit of audit coverage,the lack of related link of audit,the audit method is more simple.And an analysis of the causes of these problems,including project complexity is higher,and performance audit mechanism is not perfect,information disclosure and the absence of supervision mechanism has not been formed,and the shortage of the personnel system.The fifth part based on the fourth part of the existing problems of a targeted list of relevant recommendations: first,use KPI method to evaluate the internal operation of the organization;Second,improve the performance audit mechanism;Third,the clear performance audit development way;Fourth,improve the performance audit information disclosure mechanism and supervision mechanism;Fifth,consummates the audit organization personnel system and so on.Finally,in the sixth part,the author summarizes the whole article and puts forward the prospect.There are still some deficiencies in this paper.Firstly,restricted by objective conditions,there are some defects in the integrity of audit data.Secondly,due to the author ’s limited ability,the comprehensiveness and depth of the research conclusion are also insufficient.In addition,as a special subway investment and operation organization,the performance audit of A City Metro Group has its individuality and particularity.Based on this,the performance audit of general metro enterprises cannot be fully consistent.