Research Of National Great Project Audit And Supervision

National great project refers to by the central of government leading , capital cost enormous construction project . And the project is a series of unique , complicated and interrelated activities, it is a huge social system engineering. Audit and supervision is importance link of national great project,do great project well, must define national great project audits such as independence , mandatory , two law character,etc. , give full play to the audit and supervision, improve audit quality and working level.National great project audit agree with the political economic system of our country at present, play a certain role for strengthening the great project .but mostly postaudit, so have the loophole of the corruption.Should draw lessons from abroad auditting system characteristics — high transparency,better independence, perfect the audit work of national great project. First , audit the performance actively, change the afterwards audit supervision into examine supervision while the project carries on ;Second, Realize country audit " dual track system " , set up different auditing organization respectively in National People's Congress and government, thus guarantee the fund is used effectively, make the national great project built and be implemented smoothlied.