Follow-up audit model of government investment project based on synergy theory

The disharmony of government investment projects was introduced,which essence is in long-term state out of control and lack of supervision.Based on synergy and follow-up audit theory,the follow-up audit objective system on the real thinking was established.The integrated performance and subsystems synergy were analyzed.The result of analysis show that optimization of subsystems was not necessarily able to improve the integrated performance level of the project.Whether the subsystems were optimized to strengthen the integrated synergy was the key to improve the integrated performance level of the project.The higher the synergy degree,the higher integrated performance level.Synergy audit aimed to raise integrated performance level was put forward,and was different with audit cooperation. The evaluation index system of synergy audit was erected.Synergy degree was introduced as quantitative evaluation audit index.The theory analysis and empirical research show that synergy audit is practically able to improve the integrated performance level and the introduction of synergy degree makes it operable.