The Research On Responsibilities, Rights, And Interests Mode Of Follow-up Audit In Transportation Construction Projects

Transportation construction projects is a state livelihood project,which have vitalinterests of the mass of the people.The implementation of the follow-up audit intransportation construction projects will help improve the efficiency of supervision ofproject funds,to ensure the realization of economic and social benefits of constructionprojects. The follow-up audit stakeholders of transportation construction projects arecomplicated,and the imbalance of responsibilities, rights and interests in follow-upaudit led to a series of conflicts,which have a serious impact on the quality andefficiency of the follow-up audit.Therefore, this thesis make the follow-up auditresponsibilities, right and interests in transportation construction projects as theresearch object,trying to analysis the connotation, the mechanism of action and thespecific contents of follow-up audit responsibilities, right and interests mode intransportation construction projects,and analysis the reasonable inspection byempirical evidence, which has important role in theoretical significance and practicalguidance.In my thesis, using the Structure-Behave-Efficiency analysis paradigm，alongwith the logical thread in connotation defined-mechanism of action-specificcontents of responsibilities,rights and interests mode-empirical evidence to analysisthe responsibilities,rights and interests mode of follow-up audit in transportationconstruction projects.First,to defined the connotation of follow-up auditresponsibilities,rights and interests mode in transportation constructionproject;Second,to analyzed the affection of the governance structure, internal control,audit subject, the audit authority and audit environment to follow-up auditresponsibilities,rights and interests mode in transportation construction projects,andproposed safeguard mechanisms of shared governance, powers balance of audit,internal control, audit information property rights, auditors constraint and auditingenvironment purification;Third, analyzed the specific contents and constraintsmeasures of responsibilities,rights and interests of follow-up audit about the auditors, the audit objects and audit clients, building a equilibrium model of follow-up auditresponsibilities,rights and interests in transportation construction projects;Finally,selecting empirical data to examine the affection of governance structure, internalcontrol, auditors, audit power and auditing environment to the performance offollow-up audit responsibilities,rights and interests in transportation constructionprojects.