Study On The Audit And Supervision Of Government-invested Projects Under The Agent Construction System

As far as the reform of the invested-system goes,the traditional project-management model of the government-invested projects has been gradually changed,form decentralizationally management to centralizationally management.In the recent years,the new project-management,as we call "agency-construction system",have been tried throughout our country in the government-invested projects.Combining of the successful experience,the State Council had issued a "Decision about the reform of the invested-system" in July,2004,which clearly stated:"Strengthening the management of the government-invested projects,and improving the way of building","Implementing the new management pattern into the non-operating government projects.The "Decision" has made the "agency-construction system" go much faster in the non-operating government projects.In the beginning of this paper there is an introduction of the birth background of the new management from three aspects,which are difference between our country and oversee countries,the disadvantages of the traditionally management pattern and the problems out from projects-building under the former pattern.Secondly,the paper starts from the flaws of the "agency-construction system" and the audit problems of the government-invested projects to explain the necessity of audition of the projects which are administrated by "agency-construction system".And then the article analyzes the problems and the reasons of government-invested projects and the audit itself.Finally,it put forward measures according to the problems.Because the research of the audition of government-invested projects which is under "agency-construction system" is just a preliminary stage,so the theoretical system is still very incomplete and the available literatures are very limited.It is difficult to make a comprehensive analysis temporarily.So I hope that I can make a little contribution about this research.