Research On Related Issues Of Performance Audit Of Audit Institutions In X District

With the rapid economic and social development,the government has also accelerated investment in the public sector,paying more attention to infrastructure construction and maintenance,for the people continue to pursue a better life escort.In order to maximize the efficiency of government investment,performance audit has become an effective means to test the effectiveness of government investment.Under such an era background,it is a general trend and imperative for local audit institutions to carry out performance audit.Based on the above research background,according to the concept and theory of office performance audit,and combined with my work practice,the performance audit of Audit Office in Zone X is studied.By using the method of interview and case study,this paper finds five problems existing in the audit office of Zone X: Imperfect local audit system,unclear policy,insufficient personnel level and knowledge reserve,insufficient audit funds and the quality of service to be improved;The single audit method is difficult to meet the audit requirements,the evaluation standard system is not sound,the audit results are not fully used.By learning from the experience of carrying out performance audit at home and abroad,this paper gets inspiration and puts forward five measures:Perfecting the relevant legal system,strengthening the construction of system,strengthening the cultivation of talents education,improving the comprehensive quality of talents,and guaranteeing the audit funds,improve the quality of performance audit service,innovate audit methods,pay attention to the reasonable use of audit methods,improve the evaluation index system,strengthen the audit publicity.The purpose of this paper is to study the development of performance audit in zone X,learn from the advanced experience of Western developed countries,and put forward performance audit recommendations in line with regional development,so that local funds can be used efficiently,economic and social development,effectively avoid a large number of local public property idle waste.