The Follow-up Audit Study Of The Government Key Construction Projects

The main purpose of this paper is to systematically study and discuss the follow-up audit about the key construction projects of the government, and to make up the lag of the follow-up audit theory. This paper makes a summary of the follow-up audit practice experience of Qingdao City Audit Bureau, to strengthen the follow-up audit achievement, to form the follow-up audit systematic theory, and to provide a theoretical basis for popularizing the follow-up audit experience. During the process, it is posed that the major problems existing in the practice of the current follow-up audit, as well as the coping strategies, to enrich the follow-up audit theory and promote the development of national audit.First, the concept of the modern state audit and on Classification of China's emergence and development of audit and audit definition, the key construction project tracking audit concept. Second, a key construction project of the Government of the need to track audit of public finances on the basis of theory, the traditional construction project audit settlement problems, socio-economic development and political progress needs to be tracked audit, the audit tracking feature. Again, the key construction project tracking audit is effective audit exploration, and efficiency audit definition, objectives, scope, methodology and effectiveness of the audit at home and abroad of China's status and characteristics of effective audit, the audit tracking and efficiency audit relationship discussed. Part IV detailed Qingdao Municipal Government audit tracking key construction project for the concrete implementation of rules, including pre-tracking procedures, content and implementation of the audit findings. Finally, the key construction project tracking audit of existing problems and coping strategies.Research methods used in this paper: system analysis, history - Comparison of methods, systems analysis and conflict analysis. Technical analysis is used to line problems, analyze and resolve problems in the construction of key technical line item audit tracking to study.This paper innovation embodied in the three areas. First, the study of theoretical innovation. Use of public management theory to track audit on the theory fulcrum, and the use of audit and audit regulations and government construction projects at home and abroad reference tracking audit work papers for research. Secondly, the perspective on innovation. Domestic scholars for the analysis of multi-track audit is a follow-up audit perspective of the study, did not include it in the strict sense of academic standards system, in this paper, draw a reasonable portion of scholars on the basis of the key construction projects from the audit tracking perspective to the practice of systematic, historical, the whole perspective on the audit tracking, a system audit theory, to a certain extent innovative. Third, the paper system innovation. Domestic scholars for the building project tracking audit of the often scattered, and more is contained in papers, writings, and have not formed the audit tracking system on the integrity of this paper and strive to draw domestic and foreign scholars on the basis of viewpoint, the audit tracking formation of the latest research and analysis of the complete system. Finally, the innovative research methods. This paper will be involved in the writing system analysis, history - comparative analysis method, the system - contradictions analysis method, empirical analysis, and striving to multiple perspectives, all thorough and comprehensive interpretation of a key construction project clearly points audit tracking, and on this basis put a workable policy recommendations.