Research On The Problems And Countermeasures Of The Audit Supervision Of Fixed Asset Investment Of Y Municipal Government

Government audit is an important tool of national governance.Since the official establishment of the National Audit Office in 1983,government investment audit has become a major part of government audit,playing a role of "economic physical examination" in maintaining national economic security,promoting comprehensive deepening of reform,advancing the rule of law,and promoting the construction of clean government.Nowadays,with the acceleration of the pace of national economic construction,the government’s investment in fixed assets occupies a very important part of the social public expenditure,and the government’s investment in fixed assets keeps growing.Under this background,the audit of government’s investment in fixed assets has been entrusted with important "gatekeeper" and "guardian" responsibilities.It is of great practical significance to do a good job in auditing government fixed assets investment to standardize the management of construction projects,maintain the security of public funds,improve the benefit of public investment and curb corruption in the engineering field.Based on the background of the development of government fixed assets investment audit,this paper uses literature research method,investigation and interview method and case study method,and takes the theory of public fiduciary responsibility,audit "immunity theory" and collaborative governance theory as the theoretical basis of this study,and summarizes domestic and foreign literatures on government fixed assets investment audit.Combined with the analysis of typical cases of fixed assets investment audit of Y City Audit Bureau,the paper finds out the pain points in the fixed assets investment audit work of Y City Government,including four aspects of the audit work with fewer people and more work,conservative audit concept,low intermediary service quality,and poor audit rectification effect,then analyzes the causes of the problems from multiple levels and angles.It includes four reasons:weak team construction,lack of audit innovation,lack of intermediary constraints,and imperfect rectification work.Finally,it puts forward optimization countermeasures and suggestions for Y Municipal Government’s fixed assets investment audit work.Including efforts to improve the quality of audit team,comprehensively promote the application of new technology and new methods,improve the management mechanism of intermediary institutions,to build a multi-dimensional collaborative audit supervision pattern of four aspects of measures.