摘要
政府投资项目的设计阶段是控制工程造价的关键与源头。以"免疫系统"理论为基础,对当前政府投资项目设计审计中存在的重事前轻事后、审计目标和范围不合理、审计建议缺乏时效性等不足进行分析。然后提出扩大审计范围、深化预算审计、建立安全指标评价审计,加大监督力度和持续风险评估管理等措施,实现政府投资项目设计审计的预防、揭示和修复功能。
On the basis of the theory of ＂immune system＂,this paper analyzes the current problems in the audit of the design of government investment projects,such as emphasizing the light post,audit goal and range cannot be reasonably,the audit recommendations lacking of timeliness. Then,proposes some audit measures,including the expanding scope of the audit,the deepening budget audit,establishing the audit of evaluation of safety indicators,continuing to increase supervision and ongoing risk assessment and management,to achieve the immunity of prevention,revealing and repairing of the audit of government investment projects design audit.
出处
《建筑经济》
2015年第5期113-116,共4页
Construction Economy
基金
国家社科基金"乡村治理框架下农村审计创新研究"(14BZZ051)
教育部人文社会科学研究青年基金项目"西部地区村级公共资金审计监督模式研究"(12YJC790106)
重庆理工大学财会研究与开发中心重点项目(14ARC302)
关键词
政府投资项目
免疫系统
设计审计
监督力度
government investment project
immune system
design audit
supervision
