| As an important part of China’s economic construction,the credit supervision of the construction contractor of government investment projects has become the focus of the relevant national departments and the public.So as to make sure the legal and efficient construction of engineering projects and normal and effective use of government investment funds,local audit institutions are actively exploring the organic integration of Government Investment Project Audit and Industry credit system.However,due to the characteristics of large-scale construction of government investment projects,complex financing structure and a large number of construction enterprises,audit institutions lack institutional framework and normative guidance on the scope and methods of credit audit of the construction contractor.Moreover,for audit supervision,the construction of credit system and the management of the construction contractor are its weak links.Therefore,in the new era,how to make audit supervision effectively serve the construction of the social credit system,and how to efficiently explore the organizational model and work focus of the construction of the market credit audit has become a difficult problem.On the basis of understanding the development background of my country’s government investment and construction contractor and its credit auditing,the paper summarizes the research results of domestic and foreign government investment project auditing,especially the research status of my country’s construction contractor credit auditing,and then analyzes the relevant conclusions,comprehensively W city credit audit practice experience to write.First of all,the article defines the relevant concepts,and takes the theory of economic supervision,the theory of auditing "immune system" and the theory of management auditing as the theoretical basis for writing;Secondly,combined with the current status of the construction contractor credit system,the basic situation of my country’s government investment and construction contractor,the characteristics and implementation of the construction contractor credit audit are analyzed one by one;The credit audit conducts a comprehensive analysis,and finds out the typical problems in the cases,such as the vague positioning of the audit supervision role,the difficulty of audit resources to meet the needs of audit tasks,the difficulty of implementing modern audit information technology,and the insufficient utilization of audit results,and in-depth analysis of the causes of the problems.Finally,combined with the theory and practical experience of the construction contractor credit audit,try to explore the optimization path of the construction contractor credit audit,in order to achieve the effect of strengthening supervision,improving quality and growth rate.This paper refines the problems of the credit audit project of the highway construction contractor in w City,and puts forward some optimization suggestions,such as improving the relevant laws and regulations and standards of credit audit,grasping the accurate positioning of the supervision responsibilities of credit audit,optimizing the construction of credit auditors and teams,boosting the application of innovative technology of credit audit,and strengthening the rectification effectiveness of credit audit,which not only enriches the practical experience of credit audit in the construction contractor,Moreover,it provides reference ideas for the development of credit audit in similar government investment and construction contractor,and plays a positive role in promoting the implementation process of credit audit in China. |
