谈电力建设项目全过程跟踪审计的要点

Key Points of the Whole Process Tracking Audit of Power Construction Project

近几年来,由于电力供应紧缺,电力建设项目纷纷上马。站在审计监督的角度看,应当树立全过程控制的指导思想,"全面审计,突出重点"是审计工作中要落实的方针。审计中应把握立项、设计、施工、竣工、结算等各个阶段的特点,抓住重点,以点带面实施全过程跟踪审计,并通过审计人员认真细致的工作,客观公正、高质高效的审计服务,在电力建设项目管理方面取得良好的经济效益与社会效益。

In recent years, many power construction projects have been put into operation due to short electric power supply. From the perspective of audit supervision, such construction should be supervised and controlled throughout all its process, which is the guiding principle to be carried out in auditing, i.e., focusing on the main points while auditing from all aspects. Auditors should grasp the focal points of these projects throughout their whole processes including endorsing, designing, constructing, completing and settling account according to their different characteristics. By using the fruitful experience of one selected area to benefit all other areas, auditors should also track the whole auditing process with careful, industrious, objective and efficient work, and thus obtain excellent economic and social benefits in terms of power construction project management.