水利水电工程跟踪审计实践与探讨

Some practices and discussions about tracing audit of water resources and hydropower projects

简述建设项目跟踪审计的优越性及跟踪审计服务内容,详细探讨建设项目跟踪审计中的土石方工程和设备安装工程这2个主要工作内容。研究结果表明,建设项目跟踪审计对建设项目的科学决策,及时纠正项目建设中存在的问题,促使建设项目提高经济效益和在保证质量的前提下按期完成,保证合理、合法地使用建设资金,正确评价经济效益,总结建设经验,提高建设项目管理水平具有十分重要的意义。

A brief introduction is given to superiority of tracing audit of water resources and hydropower projects as well as the audit content. Some discussions about earth and rock engineering and equipment installation engineering are made in detail. The results show that the tracing audit of water resources and hydropower projects is of great significance to their scientific decision making, timely correction of construction problems, improvement of economic benefits, reasonable and legal use of construction capital, enhancement of project management level, etc.