A Research On Follow-up Auditing Of Expressway Construction Funds In A Province

In September 2019,the State Council issued the outline of building a transportation power,which stated that China should basically achieve the goal of "building a transportation power" by 2035,especially the infrastructure with the highest utilization rate,such as roads and railways,can meet the needs of China’s modernization.To this end,the A provincial government decided to invest about 300 billion yuan in the construction of expressways during the 14 th Five Year Plan period,so as to realize the traffic mileage of expressways in the whole province of more than9000 kilometers.This means that A Expressway will usher in large-scale construction,but expressway construction has the attributes of long construction cycle and complex management links.How to effectively carry out expressway construction fund tracking audit to ensure the safety,efficiency and effect of fund use has become an urgent problem to be solved.This paper takes the tracking audit of expressway construction funds in A Province as the case study object.In order to ensure that it can effectively serve the expressway construction,based on the public resource management theory,principalagent theory and stakeholder theory,combined with the characteristics of expressway construction projects and tracking audit,this paper analyzes the current process of fund tracking audit of expressway construction.At the same time,taking a batch of expressway construction funds tracking audit carried out intensively in A Province as the research object,this paper combs the current situation of tracking audit,and identifies the problems existing in the current tracking audit: low access standard of audit intermediaries,insufficient professional ability of engineering audit,nonstandard part of audit process,non implementation of three-level review mechanism,too much attention of auditors to post event matters,poor communication between the construction unit and the audit team The effect of audit rectification is not ideal.According to the above problems,this paper analyzes the reasons behind them,and puts forward targeted suggestions: improving the access system of intermediary institutions,strengthening the training of auditors,clarifying responsibilities to ensure the implementation of audit,reasonably arranging audit plans,strengthening the standardization of audit procedures,strengthening the communication between auditors and construction units,and establishing and improving the relevant mechanism of audit rectification.While ensuring that the construction period of highspeed highway is not affected by the audit,it can also better ensure the tracking audit quality of highway construction funds.Based on the actual situation of expressway construction in A Province,this paper puts forward targeted countermeasures for the tracking audit of expressway construction funds.While further strengthening the audit level,it will clear the obstacles for A Province to carry out the pilot project of building a transportation power,and ensure that the expressway construction project becomes a model project and a clean project.At the same time,it also provides reference suggestions for others to carry out the tracking audit of expressway construction funds,so as to help them carry out their work better.