政府投资建设项目跟踪审计的探讨

On exploration for follow-up auditing of government-invested construction programs

以跟踪审计为主题,结合当前政府投资建设项目跟踪审计现状,分析了其中存在的问题及问题产生的原因,并就如何解决这些问题提出了建设性的建议,以有效控制投资成本,提高资金的使用效益。

From the follow-up auditing,the paper combines the follow-up auditing status of the current government-invested construction pro-grams,analyzes the reasons for the problems and reasons,and points out the suggestions to solve those problems,so as to have the effective con-trol over the investment cost and promote the cost-effectiveness funds.