Research On Performance Audit Of Government Investment And Construction Project From The Perspective Of New Public Management

In recent years, the international financial crisis is still ongoing. Under the leading of policy of steady growth in our country, the fixed assets investment’s spending increases year by year. How the government-invested projects can get higher interest under the condition of limited funds get the more people’s attention. In addition, with the state audit’s position escalating, the social and the public’s needs for the state audit are growing. The people-oriented connotation of the service-oriented government has been deeply rooted in the hearts of the people. The people pay more attention to the usage of the public funds and resources, pay more attention to the applicability of the national policies, regulations and fairness, pay more attention to the functions of the government. At the same time, the government is also actively explored the "responsible government" and "service-oriented government" transformation. The above changes brought opportunity and a great challenge for audit work development.Based on the above said, the author started to analysis the problems about the Institutional aspects, the operation aspects and the team construction of the performance audit for the government-invested projects. And then, basing on the perspective of the New Public Management, the author reviewed the performance audit for the government-invested projects, focused on the decision-making, management responsibility, accountability etc. On the audit scope and the audit content, the author designed a complete coverage of the rights and responsibilities. On the design of the evaluation index to "demand" as the guide, pay more attention to the public’s right to know, to participate and satisfaction. Finally, the author take performance audit of the security of the teaching building project of X city as an example, elaborated the New Public Management in the application of project performance audit.