| Highway at present, highway construction has become the national economy into one of the items, due to its expenditure range, large scale of investment, funds transfer process long, easily influenced by other factors, however, it is also a part of government public expenditure, so with the project construction as the main content of the project, used in the framework of public finance investment audit of construction projects, to understand the efficiency, but also the future direction of investment audit. If you want to get more benefits, will strictly enforce the audit measures, for unruly behavior should take certain measures, such ability to invest benefit, results of audit work. On the government investment project performance audit activities has become indispensable in highway project benefit audit content.This article from the public economics, public management, government economics, regulation economics perspective, an audit of government investment in highway project proceeds, and in-depth study of the domestic and foreign development and present situation of benefit audit, on the highway on the project audit and the audit responsibility relationship, built a freeway to the public project audit structure, through the structural theory combined with the characteristics of freeway, using the project of practical operating concept proposed highway the project a is divided into four periods, each period has its own examination system, and applied to the expressway project economic benefits in the review process analysis, actual situation and the relevant theory together can audit of highway engineering can gain the audit plan is reasonable and practical situation. In addition, according to some former theory, set out from overall situation, in order to build a reasonable and fair public project audit plan theory, set up high-quality highway project income statistical branch angle to think, put forward highway project profit audit plan their own opinions. |
PDF Full Text Request