建设项目全过程审计监督的探讨

Exploration on Overall Process Auditing Supervision on Construction Project

建设项目审计是审计部门在分工范围内对建设项目从立项开始至竣工决算时止,建设期间经济活动真实性、合法性、效益性进行的审计监督。其目的是促进建设项目加强管理,促进建设资金合理、合法使用,维护行业的合法权益,为建设项目健康发展服务。

Construction project audit is the audit department within its labor division,from the establishing of project till the finishing,to conduct auditing supervision for the construction process＇s authenticity,legitimacy,effectiveness of economic activities. The aim of conducting construction project audit is to strengthen management,promoting a reasonable and legitimate use of construction funds,maintaining the industry＇s legitimate rights and interests,or healthy development services projects.