摘要
随着市场经济进一步发展,工程项目投资主体的日趋多元化及利益格局的多样化,需要工程审计领域不断拓宽。目前,基建工程全过程跟踪审计作为工程造价控制、实现控本降耗的一种新方法,在建设项目建设过程中得到了广泛的运用。通过实施基建工程全过程跟踪审计,可以强化审计监督力度,提高审计监督效果,在合理控制工程造价的同时,有效促进基建工程依法合规建设。
With the further development of market economy, the main body of investment project and the pattern of interests is becoming more and more diversified, so we need to continue to broaden the field of project audit. At present, whole process tracking audit of infrastructure project as a new method of the project cost and the consumption control has been widely usedin the process of infrastructure project construction. Through the implementation of the whole process tracking audit, audit of supervision is strengthen, the supervision of auditing is improved, reasonable control project cost, at the same time effectively promote the construction of compliance construction according to the law.
出处
《水电与抽水蓄能》
2016年第6期113-116,共4页
Hydropower and Pumped Storage
关键词
全过程
跟踪审计
基建工程
the whole process
tracking audit
infrastructure projects