• Login
  • Register
  • Search

Research on the Efficiency of Public Investment from the Perspective of Performance Audit

Xiulin Xu, Huan Liu, Lihong Yang


Public investment is an important means of promoting stable economic development, quelling economic fluctuations, and the government’s macro-control. However, in the process of my country’s continuous deepening of reforms, public investment has exposed problems such as waste of resources, corruption, and policy incoherence. The performance level of public investment is relatively low. Based on the perspective of performance auditing, this article discusses the key points of public investment performance auditing, the institutional issues of public investment and the path of influence on public investment. Finally, this article puts forward policy opinions on improving public investment performance through public investment performance auditing.


Public Investment; Performance Audit; Path Research

Full Text:


Included Database


Jia Z. Analyze the key points and paths of performance audit of public investment projects under the new normal(in Chinese) [J]. Taxation, 2020; (5): 153-154.

Deng D, Yang Y, Yang J. Research on the path of auditing to improve public investment performance(in Chinese) [J]. Audit Research, 2019; (2): 48-54.

Shi Y. Foreign research experience of performance audit of public investment projects and my country’s problems and countermeasures(in Chinese) [J]. Accounting Study, 2018; (30): 130-131.

DOI: http://dx.doi.org/10.18686/fm.v6i2.3395