论国企重大项目跟踪审计

Discussion on the Tracking Audit of Major Projects in State-Owned Enterprises

跟踪审计对于国企重大项目建立健全内外监督机制、防范重大风险、提高工程管理水平等具有十分重要的意义。论文阐述了跟踪审计的内容、特点、作用,并结合工作实际提出国企重大项目跟踪审计面临的问题和改进措施,以期跟踪审计能更好地发挥“免疫系统”功能,为国企重大项目的顺利推进保驾护航。

Tracking audit is of great significance to establish and improve internal and external supervision mechanism,prevent major risks and improve engineering management level for major projects in state-owned enterprises.This paper expounds the content,characteristics and functions of tracking audit,and puts forward the problems faced by the tracking audit of major projects in state-owned enterprises and the improvement measures based on actual work,hoping that tracking audit can better exert the"immune system"function and provide guarantee for the smooth promotion of major projects in state-owned enterprises.