Design And Implementation Of The Government Investment Project Audit System In Nanjing

Since the 18 th National Congress of the Communist Party of China,the Central Party Committee has put forward the issue of the audit full coverage of public funds,state-owned assets,state-owned resources and the fulfillment of economic responsibilities carried by leading cadres.As a connotation and extension,government investment construction projects also face this issue to be solved.Starting with the practice of audit work and taking the audit of Nanjing municipal government investment construction project as an example,this paper analyzes the outstanding contradictions and practical difficulties we encounter under the present new situation,and clearly pointed out that the usage of information technology is one of the important methods to solve this issue.Taking this issue as a breakthrough point,this thesis analyzes the detailed requirements for the audit system of the municipal government investment projects and eventually builds a multi-level,multi process,multi staff and extensible system framework and module combined with the standardization of cost heterogeneous data in engineering project.The system design is later carried out based on this framework and module and demonstrated the preliminary realization of system function through three examples.This paper states that the usage of this system enhances the efficiency and quality of government investment audit and controls the possible risk of corruption in the process.Moreover,the system helps to give full play to audit supervision in the field of public affairs,brings positive thinking for promoting good nation governance,as well as reflects the latest achievements in the field of government investment construction project auditing.