| Although the government requires to strengthen the audit of the final accounts of construction projects,the final accounts of construction projects show some problems,such as weak coordination consciousness of audit parties,imperfect audit supervision mechanism and untimely communication of audit information.How to scientifically integrate collaborative governance into completion final accounts audit,give full play to the advantages of collaborative governance and improve the work quality and efficiency of completion final accounts audit has become an urgent problem to be solved at present.This paper takes the final account audit of SX Hospital reconstruction and expansion project as the research object,adopts case analysis method and adopts the theory of collaborative governance to carry out the research.Firstly,the basic situation of final account audit of SX hospital reconstruction and expansion project is described.Secondly,the problems of auditing are summarized as follows: late completion of final accounts,incomplete performance of duties by intermediary agencies,insufficient supervision and supervision by the government and the public,asymmetry of audit information,and weak coordination of audit execution.Meanwhile,the reasons for the problems are found through analysis: The audit collaborative governance system is weak,the audit collaborative governance mechanism is lacking,the audit collaborative governance information communication lags behind,the audit collaborative governance consciousness of all subjects is weak,the audit collaborative governance mode is outdated,the audit collaborative governance talent resources are lacking.Finally,combining with the project,from improve the related audit coordination control system,the audit collaborative governance mechanism,set up audit information exchange platform together,strengthen the consciousness of audit subjects to the collaborative governance,optimize audit collaborative governance mode,strengthening the audit collaborative management talent team construction of six aspects of optimized completion final accounts audit collaborative governance recommendations.It is of theoretical and practical value to apply the theory of collaborative governance to the final account audit of completion.The main contribution of this paper lies in: in the theoretical aspect,the theory of collaborative governance is applied to the final account audit of project completion to expand the application scope of collaborative governance theory;In practice,this paper summarizes and analyzes the audit problems found in the cases,finds and solves the new problems existing in completion final accounts auditing from the perspective of collaborative governance,and puts forward effective countermeasures to improve the quality of completion final accounts auditing,laying a case study foundation for the application of collaborative governance theory in completion final accounts auditing. |
