Research On Appraisal Of Benifit Audit About Project Of Highway Construction

Chinese Audit bureau put forward clearly at the program of auditing work for 2003 to 2007: Beneficial audit of 2004 occupies 10% to 20%elements in all of auditing works, which showed beneficial audit have been the important content in Chinese audit jobs.Our government invested heavily in highway. The first highway i.e. Jiahu was completed at October 10,1998. The length of highway is Kilometers 25000 at 2002,which is the second length highway in the world. the highway construction needs a large amount of money ,complex procedure, long period.Because many affecting factors, graft and embezzlement, lower efficiency and so on, And Because the highway is public production ,the appraisals of beneficial audit includes: economic benefit, social benefit and environmental benefit. This research has theoretical significance and practical value.This dissertation use the theory of audit, the relative theories of public asking's economic responsibility, theories of beneficial appraisal,and continued development. The dissertation analyzed actuality and organisational theory of the appraisal of beneficial audit about the highway. And introduced the difficult problem that exist in the appraisal of beneficial audit about highway,appraisal character, appraisal goal and function, appraisal intention.This dissertation search runing organisational system of beneficial audit's appraisal, analyzed connection and difference of benefit audit appraisal of highway and item appraisal. describes frame of appraisal system of beneficial audit. And constructed index system of benefit audit appraisal of highway. The index system includes: economic benefit index, social benefit index and environmental benefit index.At The same time ,constructed the model of benefit audit appraisal of highway and to be verified by Xingkai River highway, Made theories connect practice. put forward countermeasure, which includes: enhance the quality of auditor , the pattern and the method of beneficial audit appraisal, the the evaluated standard of beneficial audit.