公路工程建设财务监督研究

Research on Financial Supervision of Highway Project Construction

通过研究国内外公路工程建设财务监督实践,发现有效的财务监督需要政府监管、项目单位财务控制、审计机构监督;指出了公路工程建设财务监督存在的问题,包括资金监管不到位、审计不规范等;提出了加强审计、建立健全财务监督机制、采用信息化管理及加强监督等策略。

Through the study of domestic and international practices in financial supervision of highway project construction,it has been observed that effective financial supervision requires government regulation,financial control by project units,and oversight by audit institutions.This paper identifies issues existing in the financial supervision of highway engineering construction,including inadequate fund supervision and non-standardized audits,and proposes strategies to address these challenges,such as strengthening audits,establishing a sound financial supervision mechanism,adopting information management,and enhancing oversight.