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Research On The Difficulties Of Government Investment Project Audit Of E City Audit Bureau

Posted on:2021-03-02Degree:MasterType:Thesis
Country:ChinaCandidate:X C WangFull Text:PDF
GTID:2439330623484820Subject:MPA
Abstract/Summary:PDF Full Text Request
As an important means of supervision of national governance,national audit plays an important role in promoting high-quality economic development,regulating power operation,and promoting anti-corruption.The Fourth Plenary Session of the 18 th CPC Central Committee clearly proposed that the full coverage of audit should be applied to the field of "public funds,state-owned assets,state-owned resources and the performance of economic responsibilities by leading cadres".In2015,the general office of the State Council issued the opinions on the implementation of full coverage of audit(hereinafter referred to as the opinions on the implementation of full coverage),and since then,the full coverage of audit has been launched.Government investment projects have the characteristics of large investment,large quantity and great influence on economy and people's livelihood.Audit institutions always attach importance to the audit of government investment projects.In the era of full coverage of audit,government investment project audit should be optimized and reformed from four aspects: the purpose of audit behavior,methods used,audit mode and system.The investment audit of E City Municipal government has played an active role in standardizing the cost management behavior of government investment projects,preventing the loss of state-owned assets,and correcting the illegalbehaviors in the process of construction investment management.However,due to the inaccurate positioning of the full coverage target of the audit,the nonstandard construction of the audit system,and the insufficient deterrence of the audit punishment,etc.,the government of E City Municipal Audit Bureau has The government investment audit has exposed some problems,such as "every investment must be audited" leading to excessive audit burden,unclear boundaries of audit supervision power,and poor implementation effect of audit rectification,which do not meet the requirements of full coverage of audit.At present,the research on government investment audit under the full coverage of audit is not much and systematic,so it is necessary to study it.From the practice of E City Municipal government investment project audit,this paper explores the difficulties of the current government investment project audit,analyzes the reasons,and further puts forward countermeasures,which is of great significance to promote the development of local government investment project audit,and can provide reference for other local government investment project audit.Full coverage of audit is not only a challenge but also an opportunity for government investment project audit.Audit institutions need to analyze the current audit situation,summarize the existing problems,and actively explore innovation,transformation and development against the objectives and requirements of full coverage of audit,so as to improve the quality and level of investment audit and give full play to the supervision role of investment audit.
Keywords/Search Tags:Government Audit, full coverage of audit, government investment project audit
PDF Full Text Request
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