Research On Audit Quality Of Government Investment Project From The Perspective Of TQM

The report of the Nineteenth National Congress of CPC explicitly pointed out that the economic growth pattern of China has shifted from high-speed to high-quality.Obviously,the issue of quality is essential to the development of economy in society.Similarly,in the audit research of government investment projects,the quality of audit is also a key part that cannot be ignored.In recent years,along with the rapid social and economic development in China,the number of government investment projects has increased year by year and the scale has gradually expanded.In order to regulate government investment behavior and rationally use fiscal funds effectively,it is imminent that government investment projects should be subject to tracking auditing,and its quality control also needs to be continuous improved.Although Chinese and foreign scholars have made many inspiring studies on the quality of government-invested project audit,their opinions mostly focus on the study of quality control methods and research on the causes of audit quality problems,and lack of research on the key control points of the tracking auditing quality,and measures for optimizing tracking auditing quality.Total Quality Management(TQM)originated in the United States,and its quality control thought is the core of the whole theory.From introducing the theory into our country,it has been accepted by various fields and experts so far and has achieved good effects.However,it has been less involved in the audit field.Through analysis,because the TQM has achieved fruitful results in management practice of modern enterprise,the article puts forward that the theory and method of TQM can be applied to the quality management of government investment projects tracking audit,and that the application has more prominent theoretical meaning and realistic meaning for helping improve the quality of tracking audit.This article is mainly based on the "Guidelines for Auditing Government Investment Projects" and adopts a TQM theory analysis framework to collect experimental schools' data of tracking auditing projects in C-city.The following studies were conducted by using literature research,theoretical analysis,and case analysis methods.The following proceduresare used: firstly,introducing the related concepts and major policy provisions used in this paper,then analyzing and describing the corresponding points between total quality management and tracking audit;secondly,the case of the tracking audit project of the experimental school implemented by the C-City Audit Bureau was selected,and the quality problems of tracking audit in audit project against the“Guidance Regulations for Government Investment Projects”and the cause of the problem is analyzed;finally,improvement suggestions for the problems existing in the tracking audit are proposed.Compared with the existing research,the difference of this research lies in the integration of domestic and foreign scholars' outstanding research results on the theory of total quality management and tracking audit quality control,and the introduction of total quality management into the tracking audit to achieve the integration of the two.The article also uses the principles and methods of quality improvement such as "full-process quality control","selection of quality control points," and "diversified improvement methods" in total quality management,we propose measures to improve the tracking audit of government investment projects.This research can be used in this field and further research provided new reference points and suggestions for practitioners in the same industry.