Analysis Of Foreign Investment Audit Rectification Effect In Jiangxi Province

Under the current world economic environment,foreign loan and aid projects are still a long-term strategic decision for China to promote national economic development.It is a significant impact on maintaining international reputation of China and attracting more foreign investment,if the foreign loan aid project audit is well completed.As the last part of the audit,the quality of the rectification is directly related to the quality of the audit work.The subject of audit rectification is auditee,but auditing institution has oversight responsibilities.Therefore,this thesis based on the perspective of how the behavior of audit institution can improve rectification effect,analyze the reasons why the behavior of audit institutions affects the audit rectification of the auditee,then put forward suggestions.It is hoped that it can enrich the research on the audit of foreign loan and aid projects,and provide practical reference for improving the audit quality of foreign loan and aid projects.There are six parts in the full text.Except for the introduction and conclusion,the second part to the fifth part are the core part of this thesis.Firstly,based on the institutional background and practical significance of the study on the rectification effect of foreign loan and aid audits,the necessity of the study is pointed out,and the theoretical research situation and the research status of related literature at home and abroad are summarized and discussed.Then,taking the audit rectification effect of foreign loan aid projects in Jiangxi Province as an example,combined with the current situation of audit rectification of the audited projects,aiming at the existing problems,from the perspective of the audit institution,it analyzes which behaviors of the audit institution have an impact on the audit rectification,and further proposes corresponding recommendations.This thesis introduces principal-agent,state governance,"immune system",information asymmetry theories as the theoretical basis of the research.After sorting out the relevant concepts,this thesis believes that the effect of rectification is reflected in whether the same problem will occur the next time,and whether the immunity effect against similar problems has been achieved.Using case analysis method and statistical analysis method to evaluate the audit rectification effect of some foreign loan and aid projects in Jiangxi Province since 2015 from the qualitative and quantitative perspectives.A large number of recurring problems were found,that is,the rectification did not achieve the immune effect.Through the analysis of the audit rectification measures taken by the audited unit,it is found that there are certain problems in the implementation of the rectification in the audited rectification work.Audit rectification refers to the process in which the audited unit(project executor)adopts the audit suggestion of the audit institution,adopts a series of means to correct the problem,and improves the system according to the problem.As an audit institution performing audit rectification and supervision responsibility,although no intuitive problems are exposed in audit rectification,its behavior has a direct impact on the rectification behavior of the audited entity.The main research conclusions were finally obtained: The care,guidance,system,and work mode of the auditing institution will affect the of audit rectification effect.Finally,this thesis puts forward suggestions for improving the rectification effect based on the previous analysis.At the same time,the standard for the determination of audit rectification degree and the audit rectification effect evaluation system have been initially constructed for the reference of audit institutions.