The Government Investment Project Follow-up Audit Research

With the rapid development of the economics of Chinese, the scale of government investment 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 Social benefits and economic benefits at best investment scale and to improve the social satisfactory. Government investment projects audit, as an effective role of the supervising government construction fund using, can not be ignored. Especially in last few years the state advocates whole cycle tracking audit, its supervision and the rational use of government funds correct function more comprehensive. Yet the construction projects audit of Chinese is in developing, especially whole cycle tracking audit not quite have the recognized by the society, so many difficulties and flaws still exist.In this article, from the government investment project whole cycle tracking audit concept,,analyzes the necessity and advantages, and at the same time in analyzing its every stage of the specific content, the author points out that the problem lies in that no complete whole cycle tracking audit evaluation index system exists by analyzing the actuality of research and practice of Chinese construction projects audit. Based on the construction system for the purpose, 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, the paper put forward the government investment projects whole cycle tracking audit evaluation index system, which is carried out after the implementation of standard administration process for the government-funded projects. Applying the analytic hierarchy process and fuzzy overall appraisal principle, the model of the estimation index system is set up. The paper also proposes several proposals on perfecting the above system, i.e. building and perfecting the relevant laws and regulation systems, carrying out the standards for the government to invest the projects and the system of looking into the responsibility of each party, setting up the system of acceptance, information notice and the system of tracing the auditing activities during the whole process of government investment.