摘要
国内的建设工程规模越来越大,工期越来越长,而传统的建设工程审计工作都是在工程竣工后进行的,这时审计发现的问题大多难以改变和挽回。针对传统的竣工后审计方式存在的问题,提出建设工程项目跟踪审计的方式。跟踪审计有利于完善监督体制,有利于加强项目的建设管理,能及时发现问题和采取相应的措施,提高建设投资的绩效。
Scale of projects construction in China become increasingly larger with increasingly longer construction period, however, the traditional audit work begins after project completion, therefore, it is difficult to correct discovered problems in construction. In the light of the existed problems in traditional audit mode, following - up auditing mode is suggested. Following - up auditing is beneficial to perfecting supervision system, strengthening project construction management, timely discovering problems, adopting correlative measures and improving construction investment efficiency.
出处
《人民长江》
北大核心
2010年第18期28-30,共3页
Yangtze River
关键词
项目审计
跟踪审计
问题预防
工程建设
project audit
following- up audit
problem prevention
project construction
