Research Of Government-invested Item Of Performance Auditing

Government audit of major investment projects are mainly related to national economic and social benefits,closely related to people's livelihood,audit of the project are often caused by the whole society attention.With the proportion of public expenditure to gradually increase,many problems appeared in the process of major investment projects,many project of achievement in one's post,bean curd dregs and so on.In order to solve this kind of problem gradually attention to for major government investment project performance audit,the performance audit supervision and evaluation of the investment project,the funds used,play the maximum economic benefit and social benefit.The in major government investment project performance audit of the domestic and foreign related theory basis of problems existing in China's major government investment project performance audit,the improvement suggestions for each problem,to improve our government major investment projects performance auditing level.Through the case analysis for the Chinese government in the implementation process of a specific major investment projects are a series of problems,and according to our country overall improvement suggestions for specific improve major investment projects performance auditing level path,to improve the government's administrative functions,fully to achieve economic and social benefits of major investment projects,to maximize the benefits of major investment projects,truly governing for the people,as people search for well-being,for the purpose of serving the people.In this paper,combining with the characteristics of China's government performance audit of public investment projects,absorbing and drawing lessons from the western developed countries(such as England and America)the advanced experience of government performance audit development.The UK and the United States have a long history of audit performance audit experience.And according to the experience of England and American countries put forward some measures to improve government major investment projects:1,establishment of independent audit supervision system;2,to establish and improving the government investment project performance audit system of laws and regulations;3,to accelerate the performance of the reform ofthe budget system;4,establishment of in government performance audit to adapt to the requirements of the audit team;5,the establishment of a major government investment projects performance auditing evaluation system;6,establishing a correct concept of audit;7,to improve government performance audit of audit technology and method;8,the performance audit throughout all audit process.In the end,the paper analyzes problems existing in performance auditing of the government investment projects,and puts forward some feasible suggestions for the two period project of Shenzhen urban rail transit.