Study On Performance Auditing Of Land Utilization Of DT Economic Development Zone

Nowadays, performance audit has become not only the development direction of modemnational audit but also important forms. The performance audit is aiming to evaluatemanagement activities，economy efficiency and effectiveness of nature，its development hasled to significant changes in content and methods of performance audit，the audit also showeda wide range of development． As an important department in charge of restriction andsupervision, the Auditing Bureau should focus on government efficiency and the optimal useof financial funds, find the resources waste caused by mismanagement or wrong decision, andconduct performance audit of land utilization could cover all above aspects.The study ofperformance audit will be able to strengthen government supervision and performanceevaluation, which also gives full play to the ‘immune system ‘function of guaranteeing theeconomic and social operation and forms a good political environment. Under thecircumstances, although the authenticity and legitimacy audit remain the main responsibilitiesof audit institutions in China, performance audit will be able to become the importantcomponent of government audit in the near future. Audit Institutions should explore new auditmodels and methods to fit to new situation, conduct performance audit positive andfunctional.The Development Zones are special areas which play an important role in the economicand social development. Over the years, the provinces, cities and counties have set up manythe development zones. Land utilization of the development Zone is extensive, serious wasteof land. Therefore, performance evaluation theory and empirical research could be theeffective tool to improve land utilization of Development Zones.By using case analysis and literature research, combining with knowledge ofadministrative management and auditing, this paper selected DT Development Zone as theobject of study, use financial indicators and non-financial indicators combined diversifiedindex systems to evaluate the performance of DT economic development， identifyproblems,reach reasonable audit conclusion and put forward suggestions. We can improveeconomy, efficiency and effectiveness of land utilization, eventually.