Study On The Follow-up Auditing And Supervision Of Government-invested Projects

In recent years, with the rapid development of economy, government-invested projects as an important function of government to achieve its means play an important role in economic activities, which are closely watched by the community. But at the same time, there are many prominent problems in the government-invested projects, such as poor management decisions, lower investment returns, losses and other more serious waste of government-invested projects to become breeding grounds for corruption.Generally, government-invested projects are in large scale, time-consuming and they need a lot of management links. There are significant impacts on quality or benefits if they have any problems in the investment projects. And the traditional auditing have not satisfied the auditing requirements, however, follow-up auditing is beneficial to timely ensure controlling the cost, reasonable and legitimate to use of funds as early as possible and to improve the management level, the construction unit of loopholes, reduce loss in waste, and promote the project management and improve the benefit of investment. Therefore, it is necessary to implement the follow-up auditing. It is a kind of way. It has the remarkable characteristics of performance audit. It can use all kinds of the auditing means and methods of the budgetary revenues and expenditures and benefit audit. Government-invested projects have been analyzed in-depth through follow-up auditing, which can be more effective for guidance audit work into the project construction process, and promptly provide the relevant information, thus providing the basis of scientific decision.Combining with the government-invested projects of government investment audit first analysis of the current situation, Follow-up auditing and traditional way after a comparative analysis of the audit, Track audit has obvious advantages, Expounds the necessity of implementing track audit at present; Secondly to tracking audit scope, content, key control links and follow-up audit the basis, the ways and procedures of theoretical research; Then for government investment projects tracking audit problems: Project cost audit problems, track audit independence of cost efficiency problem and tracking audit risk issues with specific cases and analyzes the research; And an important link of the investment projects of audit problems: whose house audit and bidding audit is studied. Finally in view of the above problems and countermeasure analysis, especially in the use of foreign capital construction projects and county government investment projects in the track audit according to different situation take different countermeasures. According to the program's importance to take the different ways in which key control tache intervention to risk control oriented for targets with performance auditing track audit, adopting the modern information technology to track audit, using intermediary organizations and other social forces, thus forming a joint effort, to strengthen the supervision of track audit efforts. This paper is mainly normative research; the research method is documentary research, essay through comparative analysis and case. May the innovation points is with specific cases of government investment projects aimed at the problems existing in the audit, building a comprehensive network of tracking audit supervision . Follow-up auditing regulator has to reach a certain number and scale, regulators have enough power and ability, the government auditing supervision and make full use of other professional supervision and construction supervision network, and the three-dimensional economy by departments of social supervision to cooperation working platform, make track audit can give full play to its role in government investment projects.