The Study Of The Performance Audit Of The Leader Of The Highway Construction Unit

The performance audit of the leader of the highway construction unit has become the key work of The Audit Bureau of the China in recent year. The audit of this area involves both the theories of the performancc audit and the audit of the highway construction. The analysis of the problem resulted from the audit and the research of the improvement arc help for the manager of the construction unit to improve their level of the management.There are many normal problems in the highway construction as below: the first problem is that the capital is not sufficient; secondly, the expend is not illegitimate and the use of invest often overstep its original plan; thirdly, the proportion of surplus is not enacted and deducted correctly; the last problem is the account is not criterion and the management of fund is weaken. The reasons relate to the system, law and human resource etc. It is necessary to settle the former problems downright. So we must reform the investment system and consummate related law and rule and improve the ability of the construction unit leader.