The Following-up Audit Research Of Government Investment Project With The Rail Transit Project In S City

With the rapid development of our country's economy,local government investment increased year by year in large construction projects.Large-scale project investment has been as the key way to local government regulation and development of regional economy.Especially in recent years,local governments more concern to the people,can improve people's living standard large-scale facilities.Such as urban rail transit construction projects.Increasing the investment scale,investment amount is large,construction and project for a long time,each construction stage is complex,because the conventional completion final accounts of the audit was conducted after project completion,for not found the problem timely rectification,have already can't meet the requirement for this kind of the supervision of the government investment projects.Therefore,the local government audit institutions as one of the government fiscal spending watchdog of government investment project is trying to follow up audit.Found the problem in time,make the government investment behavior has according to the can depend on,improve the efficiency of capital utilization.However,most of the local government project tracking audit is still in its infancy,auditors also faces some problems in the actual work,how do you determine the audit target,audit methods how to adapt to the new audit situation,audit recommendations how to obtain the auditees,etc have to track audit quality and effect.Paper according to the theory of entrusted economic responsibility,the power restriction theory and coordination theory as the foundation,analyzes the related research situation at home and abroad,the paper expounds the tracking audit definition and theoretical basis,and expounds the tracking audit target,content,procedure and method of relevant theories.Combining case analysis of the problems existing in the audit practice such as audit effect safeguard mechanism is imperfect,the audit application modern auditing means less and inadequate,the auditor professional competencies,put forward the next audit institutions shall establish auditors to explore performance evaluation mechanism,the construction of its own investment audit project networking platform,with tracking audit standard system should be established in order to strengthen the training of comprehensive audit talents,and efficient tracking audit should play the role of related functions.The basic aim of track audit work done.According to above solutions combined with domestic and foreign research and practice experience,theoretical research and practical experience for the future lay,play a better tracking audit role in government investment projects.