政府投资建设项目全过程跟踪审计研究

Study on whole-process follow-up auditing of government-invested project

论述了政府投资项目实行全过程跟踪审计的概念和必要性,通过构建政府投资建设项目全过程跟踪审计体系,探讨了更好地实现政府投资建设项目全过程跟踪审计的方法,以提高政府资金的使用效率。

The thesis discusses the whole-process follow-up auditing concept and necessity of the government-invested project. Through building whole-process follow-up auditing system of government-invested project, it explores whole-process follow-up auditing methods of government- inves-ted project, with a view to improve governmental funds using efficiency.