A Study Of Building The Audit System Of Chinese Construction Projects

With the rapid development of the economics of Chinese, the scale of construction projects becomes larger. Under such a condition, it has been the key problem, concerned and explored by the theoretical society and the government conductor, of the utilization of the finance in the goal to gain the most benefit at best investment scale and to improve the social satisfactory. Construction projects audit, as an effective role of the supervising fund using, can not be ignored. Yet the construction projects audit of Chinese is in developing, so many difficulties and flaws still exist. In this article, the author points out that the problem lies in that no complete construction projects audit system exists by analyzing the actuality of research and practice of Chinese construction projects audit. From the systematic point of view, the author constructs the frame of construction projects audit system and clarify the audit ideas of whole cycle of construction projects, based on all the seven phases of construction projects on time and three areas of management, economics, and technology in space. Moreover, the author gives the key audit points of every phrase of the whole course.Besides, based on the construction projects audit system above, the author selects the earlier stage of earlier decision period, design period and bidding period, which is the weak part in Chinese construction projects audit now, to discuss them. The detailed audit methods are proposed and studied from three areas of management, economics, and technology. And it is proposed that in these three phases follow-up audit can be used and be carried out with the combination of internal audit and national audit.