The Whole Process Of Government Investment Project Follows The Audit Research

Government investment project follow-up audit is the audit organs using modernaudit tracking method,construction of government investment project decision,design,supervision,construction,completion and settlement process of technical and economic activities such as authenticity,legality and effectiveness of the audit supervision,to safeguard the legitimate rights and interests of the country,the owner and related units,effective control and reflect the building cost of projects,promote the management and the cultivation of clean government,improve the efficiency of the project investment.One of the most important is how to control the engineering cost within the scope of the proposed design budget by means of auditingThis paper takes the actual construction cost control of the first phase project of zhuhai intercity rail transit project as a case study to discuss the specific problems existing in the project investment audit management and the solutions.Government investment project audit is an important part of national audit supervision and the most effective inspection method to ensure the normal,compliance and efficient use of state funds.With the development of society,the continuous improvement of market economy system and public finance system,the importance of the government to give play to its service function has become more prominent.Public engineering has gradually become the core project of government investment,and the investment scale has also been expanded.At the same time,the problem of corruption in the construction industry is becoming more and more prominent,the taxpayer has more and more requirements on the government’s ability of supervision,and the government’s investment project audit has also been widely concerned by the society.Therefore,it is particularly important to strengthen the intensity and depth of government investment project audit.With the continuous development of government investment project audit,the depth and intensity of project audit have been increasing.At present,the whole-process follow-up audit of government investment projects is the embodiment of the in-depth development of government investment project audit.Whole-process follow-up audit has changed the mode of post-completion settlement audit adopted in the past,and started to involve in the pre-audit,paying more attention to the construction process audit of government-invested projects.Practice has proved that the whole-process follow-up audit of government investment projects can provide important basis for the government to improve investment decision-making,save government funds and improve the use efficiency of funds,and ensure the economy,efficiency and effectiveness of the construction fund application process.At the same time,it can promote the standard management of construction projects,effectively curb corruption in the field of investment and construction,and play a significant role in preventing economic crimes.Due to the short time for audit institutions to carry out whole-process follow-up audit of government-invested projects,relevant laws and regulations and other supporting construction have not kept up and cannot meet the needs of the development of the audit situation.At present,the government investment project tracking audit as a new thing,also the lack of system,complete theoretical system support,in practice,exploration,and summed up,and improve,in the process of development,and perfect,across the country have different understanding and the practice,there exist many problems,need to constantly explore the solution.Is in view of this,this article on the basis of absorbing domestic and foreign relevant theory achievements,the comprehensive analysis of zhuhai inter-city rail project follow-up audit practice in different stages of the process,and puts forward effective in view of the existing problems of the increasing government investment project follow-up audit skills,improve its evaluation index system and optimizing the internal and external environment of the countermeasures and Suggestions.