重点建设项目全过程跟踪审计应注意掌握的几个问题

Several Key Issues in the Whole Process Follow-up Audit of Key Construction Projects

政府重点建设项目规模较大、工期较长,在建设项目进行过程中实行跟踪审计有着非常重要的意义。不但可以有效规避施工过程中违规操作带来的风险,还可以有效督促管理者自清自律地开展管理工作。现行的全程跟踪审计还存在着一些问题,本文将针对问题的主要方面提出相应的解决对策,同时对如何进一步加强重点建设项目的跟踪审计有了新认识。

The government＇s key construction projects are of a large scale and have a long construction period. Therefore, it is of great significance to implement follow-up audit in the process of construction projects, which not only can effectively avoid the risks brought by illegal operation in the construction process, but also can effectively supervise and urge managers to carry out management work on their own. There are still some problems in the current follow-up auditing. This article will put forward corresponding solutions to the main problems of the issue, and at the same time, propose a new understanding on how to further enhance the follow-up and audit of key construction projects.