Research On The Optimization Of Government Investment Audit In C City Of Shaanxi Province Under The Background Of "Decentralization,Management And Service" Reform

Government invested construction projects play an important role in meeting the needs of social public services,ensuring stable economic growth and fulfilling government service functions.Government invested construction projects consume a lot of resources,involve all aspects of economy and society,and have a significant impact on the people’s livelihood.Whether the resources of government investment can be reasonably allocated,whether the project management is in line with the national laws and regulations and whether the latest policies of the central government are implemented,the audit supervision of government investment is essential and crucial.Under the background of "deregulation,management and service" reform,government investment audit is facing new requirements and challenges.At the same time,C city government investment audit also faces some difficulties.Therefore,it is necessary to explore the optimization path of C City Government Investment Audit under the background of "decentralization,management and service" reform,so as to promote C city government investment audit to better play the government audit function,and promote C city government construction project management to be more economical,effective and legitimate.This paper takes the investment audit of C city government as the research object,through the use of literature research,investigation and comparative research methods,to understand and analyze the current situation of C city government investment audit.Under the background of the reform of "deregulation,management and service",there are some problems in the three aspects of "deregulation","management" and "service".Specifically,there are some problems in the aspect of "deregulation" : one is that there are few people,many projects and large amount of money;the other is that the ideas lag behind the new requirements of the reform of "deregulation,management and service";There are some problems in "management" : one is the lack of scientific audit project planning;the other is the lack of flexibility in the internal organization of audit;the third is the lack of management constraints on intermediary agencies;In the aspect of "service",there are two problems: one is the lack of attention to the project performance audit,the other is the lack of attention to the PPP(public private partnership)project audit.The reasons for these problems are mainly due to the following reasons: first,the lack of highly educated compound talents and the lack of innovative awareness of personnel;Second,there is no evaluation mechanism and exit mechanism for intermediary agencies;Third,project performance audit and PPP project audit are difficult.In order to solve these problems,based on the experience of Optimizing Government Investment Audit in relevant regions of China,using the public trust theory,principal-agent theory and new public service theory,this paper puts forward some countermeasures and suggestions for the optimization and upgrading of government investment audit in C City under the background of "decentralization,management and service" reform.Specifically,in the aspect of "release",we should establish a scientific audit project plan and pay more attention to management audit;From the aspect of "management",we should improve the competence of auditors,innovate the internal organization of government investment audit and strengthen the management of intermediary agencies;From the aspect of "service",we should pay attention to project performance audit and PPP project audit.