基建财务管理的内部审计研究

Evaluation of Internal Financial Auditing on Infrastructure Projects

基建财务管理的内部审计对降低建设项目成本,提高资金的使用效益,防止差错与舞弊,不断地完善财务管理制度均有着至关重要的作用。基建项目的内部会计控制制度、建设资金的筹措与使用、工程造价及竣工决算作为财务管理的关键点,同时也是内部审计的重点。要保证内审效果,不仅要实施必要的审计程序和步骤,而且还必须提高人员的综合素质,使其参与项目全过程。

Internal financial auditing on infrastructure projects plays a critical role in lowering construction costs, increasing the budget efficiency, preventing errors and embezzlement, and improving financial management processes. The key components of the financial management of infrastructure projects are internal accounting control procedures, the raising and implementation of the construction funds, construction costs, and completion accounting. These are also the emphasis areas of the internal financial auditing. In order to make the internal financial auditing effective, the detailed auditing policy and procedures shall be in place. In addition, appropriate education and trainings shall be provided for the auditors and stakeholders, so that the internal financial auditing can be implemented during entire course of each infrastructure project.