公安边防部队投资项目竣工决算审计中的问题与对策

On Auditing the Final Accounting of Capital Construction Investment Projects

通过公安边防基层部队基本建设投资项目竣工决算审计,发现当前基建工程在建设和管理方面存在诸如超投资建设、招投标监管不到位、项目施工管理不规范等问题。产生问题的原因各不相同,为解决好此类问题,必须强化法制观念,健全机构管理,改进监督检查体系,扩大审计覆盖内容。

In recent years, through the audit of the completion of the capital construction projects of the Border Control units, it has been found that there are some problems in the construction and management of the infrastructure projects, such as investment exceeding planned,bidding control that is not available, project construction management that is not standardized. All the problems have subjective and objective reasons. In order to avoid such problems, the author suggests that we strengthen the idea of rule of the law, improve the management of institutions,better the supervision and inspection system, and expand the scope of auditing.