市政基础设施工程审计中的常见问题及改进措施

Common Problems and Improvement Measures in Municipal Infrastructure Engineering Audits

市政基础设施工程是经济社会发展的基础和必备条件。政府为向社会提供良好的生活条件,在市政基础设施方面投入了大量的资金,为确保投资的安全、合理,政府部门对于项目的审计愈加重视且越来越严格,尤其是对工程造价部分的审计成为其重中之重。以成都市政府对市政基础设施工程的竣工结算审计为例,重点就工程造价方面审计中的常见问题及改进措施进行了总结与阐述。

Municipal infrastructure engineering is the foundation and necessary conditions for economic and social development.The government has invested a large amount of funds in municipal infrastructure to provide good living conditions for society.To ensure the safety and rationality of investment,the government has attached greater importance to the audits and has become increasingly strict,especially the engineering cost which has become its top priority.Taking the completion settlement audit management of municipal infrastructure projects by Chengdu Municipal Government as an example,this paper summarizes and elaborates on common problems and improvement measures in project cost audits.