政府投资项目审计咨询机构的考核评价分析-analysis on the evaluation of government investment project auditing consulting institutions.docxVIP

AbstractGovernment investment is an important factor in promoting social and economic development. The government investment project is one of the major public products offered by the government for the public, to enhance the level of social public welfare has great realistic significance. With the reform of investment system in China, the government for public works projects such as investment increased year by year. Main source is the taxpayer of government investment funds, with the least amount of funds to meet the demand of the function of the public is one of the governments pursuit of goals, and strengthen the motive force of the government investment construction project audit supervision.National audit and social audit is two kinds of audit of our countrys audit organization system in the important strength. Exist at present, because our country government auditing system is unreasonable, lack of human resources, professional ability is difficult to completely up to the audit task, make the government investment construction projects audit quality are greatly constrained. Therefore, hiring social audit institutions involved in government investment construction project audit work has the important practical significance. Audit quality is the core of the audit work task, he is directly related to the effectiveness of the national audit authority and the taxpayers satisfaction. The audit quality must have a scientific evaluation to have effective control.Social audit consultation institutions audit strength occupies an important position in the government investment audit, the audit consultants assessment of regulation is the weak link of audit institutions. In this paper, the desire of government investment in the construction project audit commissioned, how to build the evaluation system of the assessment of social audit consultation institutions, how to through the establishment of evaluation model of auditing consultancy, to strengthen social audit of the