论国家建设项目工程合同管理与审计监督问题

On the Management of the Contracted National Construction Projects and the Supervision on Them

国家建设项目合同执行及合同管理与国家审计机关对建设项目的审计监督,是从不同的角度构成对建设项目进行的监管,两者的监管性质、监管手段及力度都不同。由于国家建设项目在利益方面存在国家、企业、个人三个方面的利益关系,这种利益格局在管理不规范行为及腐败行为存在时,将产生损害国家利益的可能。从合同上有效防范损害国家利益行为的产生,充分运用现有法律、法规,坚持依法审计,切实维护国家的利益和建设各方的合法权益。

The implementation and administration of the contracted construction projects and the auditing and supervision of these projects by the state auditing body are contracted in different aspects. The nature, the means and the extent of the supervision and management work by the two sides are not the same. As the benefits from these national projects are concerned not only to the state but also to the enterprises and individuals, it is possible that the state will be the victim in the distribution of benefits when the administration is not regularized and corruption exists. The present paper probes into the question of how to prevent it from＇happening by means of applying the present laws and regulations, and auditing according to the set rules, so as to ensure that the state will not suffer from losses in the process of construction.