Research On The Following-up Audit Of Acting Mechanism For Construction Projects

Even though we have taken various of actions to prevent or to restrict some illegal manipulations, but there always exist some; and these phenomena will damage the benefit of those have some relationship with the construction more or less.So as to enhance the efficiency of supervision of the construction project capital, make a balance among the benefit-holders related to the construction project and promote the optimum distribution for the resource of the tracking audit, the whole procedure follow-up audit should be applied on the construction project.The thesis not only focuses on the generating mechanism of the engineering construction follow-up audit, but also analyses the mechanism how it runs, so on this background, the thesis is of very great importance to the theory, and, at meaning time, is valuable to the practical aspect.In the thesis, the author use the analytical method of structure- behave-efficiency, alonging with the logical outline of the connotation of construction project follow-up audit-the main factors for the generation of the construction project audit-the model of the generation mechanism-operational mechanism- structural model- the effective operative measures, synthetically using Audit Structural Theory. Systematic Theory. Construction Project Management Theory. Management Audit Theory and Benefit Relative Theory as our background knowledge we make a systematic analysis on the generative mechanism of the construction project follow-up audit. Through the analysis and research, we have constructed the generative mechanism model and structural model for the construction project follow-up audit,and designed an operative mechanism ensuring the tracking audit can run effectively.As below is the specific framework:at the very beginning of this thesis, we have made definitions on what is the connotation, character and the function of the construction project follow-up audit;then, in consequence, we analyse on the generative factors of the follow-up audit, construct generative model; and successively, we develop the effective operative mechanism of the follow-up audit from the aspect of supervising mechanism, guarantee mechanism, correction mechanism and feedback mechanism,and what's more, we construct the structural model of the construction project follow-up audit, then from the aspects of optimizing construction project organization administrative structure,enhanceing the quality of the main body of the construction project follow-up audit,perfection of rules of the construction project follow-up audit,building the culture of the dominant construction project follow-up audit,purification of environment of the construction project follow-up audit, we put up some measures ensuring the construction project follow-up audit,and in the end, through the analysis of the project A on the construction project follow-up audit, we prove the effectiveness and feasibility of the construction project follow-up audit and its acting mechanism .