我国现阶段建设项目跟踪审计现状研究

Present status of research projects to track audit in the china

随着我国社会控制成本意识的提高,为了有效控制工程项目建设及运营成本,提高投资效益,开展建设项目跟踪审计是必要的。但由于受到审计力量约束、国家制度建设、新事物的摸索等原因,跟踪审工作的各阶段包括咨询专业、合同模式、行业规定、工作权责、监督协调等均存在很多的问题,应通过行业立法、规范审计模式等加以解决。

With theimprovement of our awareness of cost control, it is necessary to carry out tracking audit of the construction project ,in this case ,it is not only can control the costs of project construction and operating effectively , but also can improve the investment efficiency. However ,due to the constraints of audit resources、national system construction、the exploration of new things and other reasons ,the various stages of the tracking audit ,including professional consulting, contract mode, industry regulations, work responsibilities, supervision and coordination, have a lot of problems, they should be resolved through the legislation, specifications of audit model and etc.