A Study On Performance Audit Of Government Investment Project

Government investment auditing is an important content of the national auditing,and performance auditing is an important way. Government investment projectperformance auditing has become one of the focuses of theoretical and practicalresearch topic. In recent years, with the country’s growing demand for publicinvestment projects, infrastructure construction and public project constructioninvestment increased dramatically. The government investment projects did a lot topromoting economic and social development and regulation effect. The economy,efficiency and effect of government investment project is increasingly becoming theconcerned focus by the government at all levels and the people. At the same time, tosafeguard national economic order and promote the healthy development of nationaleconomy and social, the government investment project performance auditing hasbecome the project supervision and necessary means. At present, the governmentinvestment project performance auditing is given priority to with post auditing, withthe lack of the whole process of performance evaluation and supervision. Auditingrisk and the investment control in the stage of gradually improve need to work for thegovernment investment auditing improvement ideas and methods, giving full play tothe government investment auditing and constructive role of the immune system.In this paper, combining with the current economic situation, the concept andcontent of the government investment project performance auditing is an introduction,analysis of government investment project performance auditing in the currentdevelopment of the necessity of deepening. All kinds of auditing risk are the biggestproblems of the present government investment performance auditing and the keypoint in the research of this article. The audit organs practice has a feasible referenceand guiding significance to the topic. By using the method of literature research andcase analysis on construction project performance audit risks and the causes for thepaper, the main result is resolving auditing risk countermeasures which are putforward for different problems.