Study On The Problems And Countermeasures Of Government Investment Performance Audit

With the rapid development of China's economic and social,the government investment project financial input quantity and increase rapidly,and at the same time also has exposed some problem that not allow to ignore,outstanding performance is the high cost of investment,investment efficiency is low,low level repeated construction,serious loss of waste and so on.These problems are of great concern to the government and the public.In the face of new problems,the traditional financial audit with the main objective of finding the wrong is unable to meet the needs of performance evaluation,and the performance audit is born.In order to promote the development of performance audit,the national audit office and audit theory,actively explore the performance audit in the national audit office since 2003 into the development plan,and put forward by 2012 all the audit projects to carry out the grand goal of performance audit in performance audit has become the inevitable trend of audit development.Government investment project performance audit occupies an important position in the whole performance audit work,construction of government investment proj ect performance audit theory research will become the key point of audit theory research for a period of time to comeBased on the theory of public fiduciary responsibility,new public management theory and government commissioned agency theory,this article uses the normative and case study methods to study the government investment performance audit.First of all,this article draws on the relevant literature,expounds the connotation and theoretical basis of the government investment performance audit;Secondly,through the statistical analysis of the 2015-2017 audit announcement published by the Audit Commission website,summarizes the current problems of the government investment performance audit in our country;Then,according to the problems existing in the performance auditing of the special funds of our government,we put forward the policy suggestions to promote the auditing of the performance of government investment.Finally,we provide the basis for this case through the audit of the performance of government investment in Y County..The main contribution of this article is to obtain some new findings of the auditing performance audit of our government through literature research and case analysis.The study found that the current government investment performance audit still adopts the traditional financial audit mode of thinking,but the performance audit system requirements,the quality requirements of qualified personnel and the evaluation criteria,evaluation methods,principles,procedures and so on are very different from traditional financial auditing This is the fundamental reason for the slow development of the performance audit of special funds of our government.According to the findings of the study,the proposed policy recommendations have certain value in promoting the development of government investment performance auditing in China.The limitation of this paper is that the research is not deep enough and detailed,and the future can be studied in the light of the specific details of government investment performance auditing,and put forward more operational countermeasures and suggestions.