Research On Performance Auditing On Public Investment Project

The basis analysis of this paper is taking the public investment project p erformance audit as the research object, on the analysis of the present situation of the domestic and foreign performance auditing premise, and on the experie nces and achievements of the final accounts of the audit and investment projec t performance audit from home and abroad. For the specific research method, we use the case study to study and discuss the practice of the public investme nt project performance auditing in Ji'an city.In public investment projects in the audit, we usually use these approache s:building systems, establishing organizations, recruiting staffs. then carry out t he final auditing accounts cost on public investment project engineering, and fi nally issue the audit report after repeatedly for approval and consulting the co instruction unit for opinions; And for the attitude of performance auditing is:to improve the understanding, fully prepared, combined with the financial revenu es and expenditures audit, to choose the projects with economic benefits, to ev aluate the economic benefits in the audit report.Through the audit cadres'research of performance auditing of Ji'an city, we found the following main problems in the current performance audit:the in ternal drive of audit institutions is not enough, there is a relatively low level of the whole performance auditing, the results weren't fully used, most are la ck of performance audit experience, promoting strategies are not clear. The ca uses of producing these problems are that:performance auditing items are not detailed planned, some of the laws and regulations are defective, audit environ ment are not perfect, the audit independence is not strong, audit evaluation sta ndards are not clear, audit project operation standard is not yet determined.To solve these problems, we can draw lessons from the practice of other cities, and adopt the following countermeasures:designing scientific performanc e auditing strategic plans, selecting scientific performance auditing projects, imp roving project auditing process, strengthening the construction of the talents ran ks, promoting announcement system of audit results, strengthening the performa nce audit results to use.