Study On Track Auditing Management Of Highway Reconstruction Project In Yunnan Province

Yunnan is a less developed, multiethnic province located in the border areas of southwest China. Due to the unique regional environment, expressway access in Yunnan province is still inadequate and highway construction projects in Yunnan are mainly improvement projects. Yunnan invests 4 billion RMB in national and provincial trunk road improvement projects every year in accordance with the national “one belt one road” and “bridgehead” policy. As quasi-public goods, enhancing follow-up audit and management of those improvement projects, would increase the level of construction management and ensure to provide roads with good quality, reasonable cost and shorter construction period to all road users and to create “smooth, safe, comfortable and beautiful” road condition for the society.Yunnan Provincial Transportation Department and Yunnan Highway Administration Bureau are piloting follow-up audit in national and provincial trunk road improvement projects during the construction period. Deep analysis of follow-up audit of road improvement projects is to instruct the follow-up audit more effectively and ensure follow-up audit playing its role together with construction within the whole project period, to provide project construction management information timely and to provide references for scientific decision making. Some study on follow-up audit management of highway improvement projects appears in some scholars’ researches but systematic and specific document on it has not been found yet.This article is based on science of public administration and takes the angle of new public administration and approaches of case study to summary the achievements of follow-up audit in Yunnan highway improvement projects; analyzes and studies existing issues of current follow-up audit management in order to try to come up with corresponding improvement measures from the views of law completion, institutional improvement, enhancing process management, increasing efficiency of audit, auditing quality control and auditing team building.The innovation points of this article are as follows: 1. analysis and study of follow-up audit will benefit enriching and developing auditing theory structure, enhance innovation of auditing practical theory; it will also help to solve problems appearing from auditing projects within other transportation projects and form the basis for future follow-up auditing practices. 2. It is innovative to study highway improvement project follow-up audit from the view of public administration. 3. The cases studied are all from actual Yunnan highway improvement projects and it will allow readers to have a better understanding on specific procedures and methods of follow-up audit and follow key points of follow-up audit and find out issues existed in auditing management so as to come up with workable solving measures and widen the field of follow-up auditing application.