建设项目预决算审计中发现的问题成因分析及对策

The Reasons and Countermeasures of the Problems in Audit on the Budget and Final Account of the Construction Engineering

针对目前建设项目预决算审计中发现的问题进行成因分析,并提出改进的对策和建议。国家要从宏观上加大改革力度,优化社会环境,强化社会监督机制,同时,各级审计机关、社会中介机构及内部审计机构应适应改革的需要,加强审计队伍建设。

The reasons and countermeasures of the problems in the process of auditing the budget and final accounts of the construction engineering were discussed in this paper.That is to say,the reform of the state system ought to be enforced,social working surroundings and supervising mechanism ought to be improved.Moreover,the staff of every auditing office,social medium orguization and inner auditing branch ought to enforce the construction and enhance the quality of their works,in order to adapt reform requirements.