Research On Performance Audit Of Government Public Investment Projects

In recent years,the improvement of government investment efficiency has aroused widespread concern from all walks of life.Whether state audit institutions can use financial funds in accordance with relevant requirements is no longer the focus of public attention.Some publics have invested more in the efficiency and performance of fiduciary duties.Concerned,they are more concerned about the practical role of financial funds.Government investment projects are characterized by publicity and non-profitability.The effectiveness of such projects is reflected in whether the project has achieved expectations,whether it is implemented according to the plan,and whether the utility is significant.Nowadays,public investment projects are beginning to develop in a diversified and long-term direction,which has a huge impact on the environment,society and economy.For public investment projects,the public has paid attention to the use efficiency and use effect of financial funds.This has led to the continuous expansion of the national audit scope and the increasing audit content.The national performance audit work faces enormous challenges and pressures in the implementation process.This research topic discusses the development of domestic performance audit theory and practice,and studies and discusses the current performance audit situation in China.At present,China's performance audit is still in the initial stage of development,and public investment project performance audit is exposed during the implementation process.Many shortcomings and deficiencies,such as backward auditing concepts,lack of advanced auditing methods,lack of resources,lack of institutional guarantees,etc.,after the use of interviews,comparative research methods and other methods to carry out research work,the causes of related problems have been further Awareness and understanding.Taking the second phase subway project of Shenzhen Rail Transit Project as the research object,through analysis,it points out the problems and defects in the performance audit of public investment projects,and puts forward some solutions and methods in combination with the actual situation of such projects,and carries out government audit work.At the same time,pre-audit and results-based auditing should be the focus,and the auditing method should be changed.The traditional auditing mode should be replaced by the combination of national auditing and other auditing to improve the efficiency of government investment and ensure that public investment projects can achieve the expected goals.Make the public's public needs effectively met.