The Research Of Follow-up Audit For Government-invested Projects

Along with economic rapidly development and financial resources strenthen of China,the government investment construction in public infrastructure and public welfare projects significantly increase.The economic benefit and social benefit of the government investment projects attract more and more attention from society.How to supervise and ensure the safe and effective of government investment funds,and how to prevent corruption and misuse of funds is the focus of public attention.Although supervision of the projects cooperated-building parties from the internal and the supervisory department from the external,audit supervision of the project completion,however,the effect of supervision is unsatisfactory and social repercussions are fierce.Since then,the theory research of follow-up audit has arisen only more than ten years in China.The follow-up audit of investment projects in all industries is also being practiced.The theory and practice of follow-up audit have achieved some satisfactory results.With the guideline of seeking truth from facts and adjusting measures to local conditions,this paper is researching on follow-up audit supervision of the Chengmai County government investment project,to find a suitable for follow-up audit supervision mechanism of county economic development.This paper is divided into six parts:the first part is an introduction to explain the background and significance of Curren Research,the origin and research review of the follow-up audit in China,research methods and basic theories for this paper;The second part is expounded the concept and role of the government investment projects,the concept and features of the follow-up audit audit,the comparison of traditional audit and the follow-up audit,the relationship between he follow-up audit and project supervision,the follow-up the audit risk,the basic content,the main methods,the documents,audit process of the government-invested project follow-up audit;The third part mainly analyzes five problems such as project establishment,project design,project bidding,project alteration and certification and project overestimation of Chengmai county government-invested project;The fourth part mainly explains the supervision of government-invested projects in Chengmai county.First,the explanation of the project supervision mode and the audit department of Chengmai county.Again the analysis of six existing problems of imperfection of the rules and regulations,audit effect restriction from the administrative system,lack of programs and plans,supervision mechanism incompletion,the contractors insufficient understanding of the follow-up audit and shortage of human resource;The fifth part is based on how to perform Chengmai county government-invested project follow-up audit supervision,suggestions of unified understanding of the follow-up audit,of strengthening audit regulations,of improving the follow-up audit supervision mechanism,of relationships within contractors,of constantly optimizing audit resources;The sixth part is the conclusion,which puts forward the new research direction and connotation extension.