Study On Performance Audit Of Government-Invested Projects Based On View Of Social Welfare

With the rapid development of social and economy,the government-invested projects and the amount of investment is increasing fast, the area of investment has also expose a number of problems that can not be ignored; the government-invested projects decision-making fault; loss wasted; low-level redundant construction; low-level redundant building project and so on. These are urgent problems of present government-invested decision and management. All kinds of government are card of veracity, efficiency and effectiveness. With the public democratic consciousness enhancing, the public also want to know the information of the action of the government. Emphasizing governmental investment returns the call,the performance audit of the government-invested projects came into being.The audit bureau put forward to increase the deal of performance audit in audit developing layout between 2003 and 2007,also in audit developing layout between 2006 and 2010. It puts forward to the magnificent target to develop performance audit in all projects by 2012.There is no doubt that performance audit in the government-invested projects will be the center of the government-invested projects audit and main direction of projects audit for the future .and the study on performance audit of the government-invested projects have become a new topic issues in audit theoretical circles.This paper uses the research method of the combination of normative study and positive study. The aim is to rescan the performance audit goal of government-invested projects on the view of social welfare, by the combination of theory and practice, overseas and domestic study. This paper expounds the system of performance audit of government-invested projects by the numbers, from choosing projects to come out the audit report, which longs for exerting the function of pushing the research about performance audit of government-invested projects.There are 8 chapters in this paper.The chapter one: give a summary of development and studies of performance audit of government-invested projects home and abroad. Though there are many scholars studied the government performance audit home and abroad, few scholars study the target from the view of social welfare. This thesis makes up the shortcoming and put social welfare into performance audit of government-invested projects.The chapter two: introduces the concept of government-invested projects, performance audit, performance audit of government-invested projects and social welfare. According to research, this thesis,expounds the theory about the performance audit of government-invested projects: public liability of the government, government"economy man"theory, develop harmoniously and increase incessantly theory, and welfare economy theory.The chapter three: analyses the actual state and questions of performance audit of government-invested projects home. For guiding our performance audit better, this thesis analyses the actual state and questions of performance audit of government-invested projects abroad, and summarizes six apocalypses.The chapter four: rescans the performance audit target of government-invested projects on the view of social welfare from the point of view of social welfare. and put forwards the principles when audit departments choose audit projects and confirm the target of audit. It offers some help to how to hold the performance audit target. The chapter five: According to the idiographic questions of developing performance audit of government-invested projects, introduces how to value the general benefit by the numbers, which index to choose, what value system to form, and what method to choose to confirm the index proportion.The chapter six: uses an case—country poor handicapped living project to validate the immanent relation between the performance audit of government-invested projects and social welfare on the aspect of choosing projects, confirming the audit target, choosing value standard and audit methods, being care of the stress, and so on. The case validates the academic guidance meaning of developing performance audit of government-invested projects on the view of social welfare. It also approves the feasibility to use AHP in the performance audit practice.The chapter seven: puts forward some advice about how to develop the performance audit of government-invested projects: perfect the law and criterion about Chinese performance audit of government-invested projects, enhance the person with ability cultivating and procession building in audit departments, choose the way and methods of performance audit of government-invested projects neatly, enhance the study of value index system of performance audit of government-invested projects, develop collecting information and building data-base of government-invested projects, push actively and perfect endlessly the system of performance audit result bulletin, control the risk of performance audit of government-invested projects.The chapter eight: As a tag, puts forward the direction of studying performance audit of government-invested projects farther.Some innovations of this paper are:Put Welfare Economy into the theory system of performance audit of government-invested projects and perfect the theory system of performance audit of government-invested projects .Put forward the target function and offer a measurable target about how to lead the direction of government invest and distribute public funds. Put forward the put forward the measurements of performance audit of government-invested projects ,namely, rescan the performance audit target of government-invested projects on the view of social welfare.Use the measurable method (AHP) to confirm the index proportion, and solve the difficult question of how to confirm the index proportion. .