Improve the construction of the national institutional and social environment, deepen the reform of the government system to establish a sound public **** finance, change the functions of the government, set up a correct view of performance, downplaying the awareness of the GDP, from a holistic point of view, to look at the development of the society as a system, using performance audits to measure the performance of the government and its staff, and to Establish the ideas of limited administrative orientation, service administrative orientation and rule of law administrative orientation, and do a good job of transforming from an all-powerful government to an effective government. Strengthen the audit publicity, establish the concept of performance auditing in the whole society, increase the publicity of performance auditing, so that the whole society understands what is the government's performance auditing, and change the past model of a single supervisory body, to adopt a diversified model of the main body of the assessment.
(2) to deal with the relationship between performance auditing and traditional auditing
Currently, China's fraud, fraud and other violations of the law, the phenomenon of violation is still very serious, in this way the basis for the development of government performance auditing, can not be separated from the traditional audit. To be in the performance audit practice, both to overcome the old habits and stereotypes of the constraints of the performance audit into the traditional audit, so that the performance audit lacks substance, can not jump out of the traditional audit of the circle of the problem; at the same time should realize that financial auditing and performance auditing with a certain degree of compatibility to be audited through the financial audit to make the audited unit's financial information to achieve the correct, in order, so that the performance audit has a reliable guarantee: on the one hand, the audited unit has a relatively detailed information, and the audited unit has a relatively detailed information, so that the audited unit has a reliable guarantee. On the one hand, the audited unit has a relatively detailed and objective understanding, on the other hand, help to ensure the accuracy and authenticity of the audit data, so as to derive scientific and objective audit results and the corresponding evaluation and improvement path.
(C) the audit gate forward, strengthen the supervision before and during
Overcome the current performance audit is only the supervision of this link after the event, did not audit the procurement activities before and during the procurement activities of a series of matters occurring in the shortcomings of the audit, fully carry out the pre-audit, during the audit and after the audit. In order to prevent the government procurement performance audit "after the fact" we have to follow up the whole process of government procurement budgeting, reporting, deliberation, budget implementation, supervision, etc., to achieve all-round, multi-level supervision and inspection, audit supervision from the "after-the-fact audit" to "before-the-fact, after-the-fact, after-the-fact audit" step by step. Audit supervision from "after the fact audit" gradually shifted to "before the fact, during the fact" supervision and analysis, to strengthen the actual results of procurement and budgetary objectives for comparison, on the differences between the analysis, and effectively improve the efficiency of the use of financial funds. No matter what you do, you need to plan well beforehand to prevent mistakes, and performance auditing is no exception. In specific practice, the auditors must have the appropriate procurement plan, because in the performance audit of procurement activities must be the procurement activities of the plan to review if the audited unit is found to be serious inaccuracies in financial revenue and expenditure activities, can no longer carry out performance auditing procedures and should be carried out in the traditional truthfulness and legality of the audit, to fully deal with the performance of the audit and the traditional audit of the relationship.
(D) strengthen the government procurement audit staff team building, and effectively improve the level of audit supervision and management
To improve the quality of performance audit staff, and should be regularly supervisory staff training, so that the audit staff can master the public *** management, electronic computers, engineering, psychology and other aspects of the knowledge to meet the auditing authority in the performance audit of government procurement behavior The requirements for various abilities needed by the auditing authority when conducting performance audits of government procurement behavior. The scope of responsibilities of performance auditors should be clarified and legally defined so that they know what they are expected to do. A strict audit quality responsibility system, audit inspection system and internal audit system should be implemented to further clarify the audit responsibilities of auditors, standardize their audit behavior and improve the performance of government performance audits. Borrowing the strength of civil audit and internal audit departments, absorbing social experts, optimizing the structure of auditors, changing the existing auditors' single knowledge structure, and ensuring the scientific nature of supervision.
(E) Establishment of sound performance audit evaluation standards and related laws and regulations
Establishment of a set of scientific and feasible performance audit evaluation index system not only includes the evaluation of economic benefits, but also the evaluation of social benefits, so in the development of the evaluation index system should not only consider the relevant indicators of economic benefits, but also how to evaluate the social benefits, so in the development of performance audit evaluation index is not only to consider the relevant indicators of economic benefits, but also how to evaluate social benefits, so the performance audit evaluation index is to consider the relevant indicators of social benefits. The development of performance audit evaluation indicators is to develop both quantitative and qualitative evaluation indicators, after all, the social benefits can not rely entirely on qualitative indicators to evaluate, you can formulate some principles of strong qualitative provisions, but everything is not complete, so you can do through the experience of day-to-day practice to do some complementary provisions to improve the evaluation indicators.
Should be the content of the government procurement supervision system should be specific, standardized, so that this provision of the law is operable, and not left in the form. The law should be supervised in the process of government procurement "entry point" supervision of the specific object and content, specific procedures and other aspects of the content to make clear provisions, and further clarify the administrative supervision of government procurement of government departments with responsibility for government procurement supervision focus, ways and means to coordinate the duties between these departments Division of labor, standardize the interface between the integrated management and industry management, give play to the advantages of these departments in the supervision, rationalize the supervision and management relationship, the formation of integrated management and industry professional supervision combined with the collaborative mechanism, *** with the construction of the government procurement of a full range of multi-level, scientific and effective supervision and control mechanism, to strengthen the constraints on the behavior of government procurement.