关于铁路局委托代建项目内部审计的探讨

Discussion on Inner Audit of Agency Constructing Projects Entrusted by Railway Administration

随着我国《中长期铁路网规划》开始实施,2005年以来铁路掀起了建设高潮,铁路基本建设的管理模式也相应发生了变化,出现了建设项目的委托代建模式。在对委托代建项目实施铁路内部审计的总体情况进行分析的基础上,针对铁路委托代建项目内部审计任务较重、审计难度大、审计力量不足等问题,提出强化责任意识、统筹计划安排、强化重点环节等加大铁路委托代建项目审计力度的建议,以切实发挥审计的监督作用。

Following with the implementation of Middle-term and Long-term Railway Network Plan and since the railway construction high tide from 2005, the management mode of railway infrastructure construction was also changed and entrusted agency constructing model of construction project was occurred. Based on analyzing the general status of implementing railway inner audit for entrusted agency constructing projects, and targeting with the problems existing in entrusted agency constructing projects such as heavy inner audit tasks, great audit difficult and deficient audit strength, the paper puts forward the suggestions on increasing audit degree of railway entrusted agency constructing projects, include strengthening responsibility and consciousness, planning the scheme and arrangement as a whole and intensifying key links, so as to exert the supervision role of audit.