The Research On Small Irrigation And Water Conservancy Project Performance Audit Of Nei Xiang County

With China's economic development, Government performance audit plays an increasingly important role in promoting the public sector to improve resource management, and improving the quality of public sector information management outcomes. In 2009, the second meeting of the 11th National People's Congress, Premier Wen Jiabao stressed that "Where the use of fiscal funds will be audited" in his government work report. Studying government performance audit has urgent practical needs and theoretical needs system to improve audit system and strengthen economic supervision, and promote long-term harmonious development of society. In June 18,2013, department of Water Resources of Henan province, department of Finance of Henan province jointly issued the yu shui nong [2013] No. 34?with regard to the third, fourth small water conservancy projects approved 2013 annual implementation plan?.State support will continue to accelerate the construction of Henan Central Plains Economic Zone as an opportunity, Continue to increase investment in water conservancy construction, and further consolidate the basis of the national granary, small water conservancy of Nei Xiang county 2013 annual key construction projects built with the ?with regard to the third, fourth small water conservancy projects approved 2013 annual implementation plan?This paper describes the performance audit of the research background and significance, summarizes the research results and combs specific research projects involving irrigation and water conservancy basic theory, methods and evaluation system of the sort of performance audit content. For example of Nei Xiang farmland water conservancy project, According to the project's process of input and output. The main problems identified are divided into three main areas. Find problems from the performance audit of investment resources, the performance audit of the implementation system and outputs the results of performance audit. About imperfect laws and regulations in investment resources for performance audits and inadequate professional competence of performance auditors, this paper presents a comprehensive performance audit laws and regulations and to enhance the professional competence of auditors specific recommendations. The implementation of the system in the performance audit process, presents quantitative indicators of performance audit does not sound and performance audit means are too single. It gives wealth building system performance audit and improving measures of performance audit. The last part of the audit process, information disclosure is too small and the follow-up project tracking oversight issues. It gives the relevant specific measures and recommendations, and strives to maximize the effectiveness of the performance audit in the last part of this paper.