Research On Effectiveness Auditing Of Social Public Investment

Common investment effectiveness andit is a aspect of government effectivess auditing,It is audit a object with the common investment project of government ,Take that beneficial result audits as main method,According to certain auditing purpose,Adopt auditing routine , get to audit evidence , collation valuation standard, compose out auditing a conclusion。The economic commitments making valuation out, and then fulfilling face to face entrusting gives the supervision confirming and being in progress to whose commercial efficiency, effect thereby.Benefit of investment audits the need being the macro-control , to optimize investment patterns and increase investment returns.In the developed countries such as USA , United Kingdom , Germany , Sweden , Norway , Holland, the benefit of investment is audited in the government audits occupying pretty big portion , is the main current that the world government audits nowadays. The government audits in upper century nineties , the special fund audits our country to wait to embody beneficial result auditing thought's auditing a type carrying out in our country. Only comply with at present audit external condition , audit human resources , audit condition such as personnel composition , technology information resources, benefit of investment in its real meaning audits our country still being in starting phase , still not single-handed commonality invests in the value characteristic and operational feature auditing the system appraising an index , auditing result failing to reflect common investment really. With our country market economy improving and perfecting and public property, the frame building-up , the auditing agenda carrying out benefit of investment broadly will be more and more close. "Audit the hot weather "being going to carry out beneficial result actively till auditing a job in 2007 developing plan " definitely points out in 2003, the true lawfulness putting finance financial affairs income and expenses into practice audits sum beneficial result audit pay equal attention , year by year, enlarge beneficial result auditing an amount , strive for 2007 , throw into beneficial result auditing a strength amounting to one half or so . In accordance with the requirments of Ministry of Audit plan for 5 years and , be standard and promote the development that beneficial result audits, go ahead in the basis drawing local legislation experience, to beneficial result "Audit Law" audit do out regulation already be imperative. The systematic the direction having set forth the connotation , characteristic that common benefit of investment audits and having developed , union job carry out the main body of a book, from economy , system in three aspects such as society , environment have analysed concret common investment audits auditing method. And specifically for common investment of our country audits the current situation developing at present , according to pragmatic principles of science, secretly scheme against and analyse by the comparison to the classic documentation,have suggested that the stronger operatability investment comparatively, entire , may audits valuation principle and the standard classification , have had stronger practice and directive function , have audited the effect estimating that system gets up having arrived at actively to structure science , impartial common benefit of investment.