Study Of Methods Of Auditing And Evaluating Fixed Assetsinvestment Ptojects In Science Technology And Industry For National Defense

The national defense-related science technology and industry is an important part of national economy vital to national security and a main material technology-related basic industry safeguarding national sovereignty and preventing foreign invasion. In accordance with the requirements stipulated in the Resolution on Reform of Investment System by State Council that supervising governmental investment should be strengthened and the system of appraising investment effects should be established, considering the features of investment projects in the national defense-related science technology and industry and utilizing domestic present theories and methods of audit and evaluation, the author summarizes nearly 3 years' experiences of auditing and evaluating fixed assets investment projects in science and technology for national defense obtained by Defense Industry Program Evaluation Center, Commission of Science Technology and Industry for National Defense, and puts forward the system of process audit and evaluation, namely a new system regarding the audit and evaluation of fixed assets investment projects in defense-related science technology and industry. It deems that for the purpose of achieving all-round favorable effects in auditing and evaluating project, we must integrate the audit and evaluation of investment project with its construction, intensify the supervision and management of the process of project construction, combine the result evaluation at the moment with working evaluation during the certain period. It also sums up the problems presently existing in the work of audit and evaluation, focusing on ones arising from respects such as project construction procedure and its relevant documents, bidding and tendering, appraisal of construction cost, engineering quality and supervision, financial accounting and construction effects, and elaborates the measures of process audit and evaluation which is introduced to resolve these aforesaid problems, in order to promote the quality of audit and evaluation and reduce the risks of audit.