Investment In Fixed Assets Audit Research In China

With the investment in fixed assets in stimulating economic development role is growing,state and social funds are running into the construction investment.State investment in fixed assets audit as the national economy gatekeeper and decided it must be optimistic about the pocketbook for the country.Efficient use of government investment,both to protect the people and the country’s economic interests from losses,but also effectively promote comprehensive social and economic development.It is undeniable that,with the advancement of technology,investment in the field of lawlessness are more subtle,and some corrupt misconduct even under a legal cloak.Excellent government investment audit work is conducive to supervise national investment system run,help to improve capital efficiency.Therefore,to carry out on fixed investment and construction project audit theory,method of research is necessary,is conducive to the healthy and orderly development of the national economy.This paper describes the status quo by fixed assets investment audit domestic and international research,investment and the role of audit significance elaborate,summed method investment and audit procedures,and then summarize some of the problems of domestic investment,auditing,and finally through case studies,solutions put forward their own development and future direction of the audit.In this paper,the main research method is through the key construction projects of the audit case analysis,the main issues our government investment in infrastructure projects Auditing,and then reveal deficiencies under our traditional investment audit model,finally proposes our existing problems solutions.Oversight role of investment audits,to ensure that project funds efficient,standardized use,it is possible to ensure that managers make decisions scientifically,truly the funds being spent wisely,to avoid wasteful investment.National Investment Audit as the anti-corruption sword under the new situation,requires auditors must be involved in the relationship between the unit of analysis of investment and construction to sort out,and found clues corruption.When fixed assets investment audit,the audit should benefit as a key economic,ecological and social benefits to be considered in conjunction.In the era of rapid development of the Internet,auditing theory and method should also closely follow the trend of the times should change.FAI auditors can not confine themselves to the existing audit theory,should have the courage to break the traditional audit mindset,innovation audit theory.Theory Development of audit should be close to the actual work,to make timely adjustments in accordance with the national industrial investment policies.