| Since the 70 th anniversary of the founding of the People’s Republic of China,economic and social development has achieved remarkable achievements.In the transportation industry,it has achieved a major leap from “Great traffic country” to “Powerful traffic country”.In 2018,the road construction investment was 2.1 trillion yuan.In 2019,China will further increase the construction of major infrastructure projects such as roads,railways and energy.However,in the government investment’s construction projects,the mistakes in decision-making and low investment efficiency have occurred from time to time,and even corruption has occurred,resulting in waste of state funds,encroachment on the public interest,and damage to the image of the government.In recent years,the public has increased their attention to infrastructure construction projects,concerned about the use of financial funds.How to maintain the security of financial funds,ensure that investment funds are implemented and curb violations of law and order are urgent problems for the government and government auditing agencies.The emergence of tracking audits adapts to the current situation of China,and provides new ideas for government audit institutions to conduct construction project audits.The construction project tracking audit refers to the dynamic audit of the project implementation by the auditing organization based on the current laws and regulations and using the scientific and feasible auditing methods from the project establishment stage.Compared with the traditional post audit,the construction project tracking audit can better play the "immune system" function,timely discover the problems in the construction process and solve the problems,improve the investment efficiency of financial funds,and standardize the management of construction projects.However,China’s tracking audit development has only been 30 years,and there is still a broad space for improvement in theoretical research and practice.With the continuous trial of tracking audit in construction projects,it shows the shortcomings of tracking audit of construction projects in China.This paper selects the case of road reconstruction project invested by city A’s government to conduct research,analyzes the problems and causes of the auditors team’s tracking audit work,in order to propose feasible and effective optimization suggestions,and provide reference for the future auditing work of construction projects of the A Municipal Audit Bureau.This paper takes case analysis as the main research method,and selects the reconstruction project of Huancheng South Road of City A as a case to carry out construction project tracking audit research.First of all,this paper introduces the related concepts of construction project tracking audit and the development status of China’s construction project tracking audit,and makes a statement on the basic situation of the project case and the implementation design and implementation of the tracking audit.Secondly,combined with the existing theoretical basis of the construction project tracking audit,the research on the tracking audit of the reconstruction project of the South Road of City A is carried out,and the reasons for the problems are discussed and analyzed,and the optimization suggestions are put forward.This paper discusses the problems in the preliminary preparation stage,the audit implementation stage,the report feedback stage and the evaluation of the tracking audit project.The main reasons for the analysis are four points:Firstly,basis of tracking audit is sufficient;secondly,it does not pay enough attention to the rectification supervision work;thirdly,it lacks the assessment of tracking audit results,lacks social supervision;fourthly,auditors lack of ability.Therefore,we propose optimization suggestions for the above problems: Firstly,improve the tracking audit processes,and unify the operational norms;secondly,improve the implementation of the rectification system and increase supervision;thirdly,pay attention to tracking audit results,public results and accept supervision;fourthly,strengthen the construction of tracking audit teams,and improve auditors’ overall quality.In recent years,the research cases on construction project tracking audit have been concentrated on shantytown renovation and college or group enterprise construction projects.This paper selects a reconstruction project tracking audit of a road as a case study,hoping to enrich relevant research cases,and have carried out reference tracking of construction projects to A Municipal Audit Bureau and other regional audit institutions.However,this paper only studied one case,and the proposed optimization proposal has limitations and is insufficient.. |
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