| With China’s economic and social development, the scale of government investment is becoming larger and larger, the state and the people are increasingly concerned about the efficiency in the use of the government investment funds and they require that audit institutions participate in the tracking audit throughout the whole process of government investment projects,giving a full play to national audit in the governance of the country. However, as a result of our unconsummated legal system and limited auditing power, the development of tracking audit by auditing institutions,especially primary-level auditing offices on government investment projects has been constrained, not being able to play its role of "immune system". Therefore, researches should be made to find out the effective countermeasures so that primary-level auditing offices can carry out tracking audit on government investment projects.This paper takes Yuexiu District Audit Bureau as the research object, launching a comprehensive study on the tracking audits it has made on government investment projects. Firstly, it sorts out pertinent theories on government investment project tracking audit, and clarifies the implications, characteristics, specific audit objects and audit methods on this matter, laying a foundation for further research; secondly, taking the present status of Yuexiu District audit bureau as an example, it studies in-depth the problems encountered in the process of tracking audit on government investment projects, as well as the causes of such problems; finally, it tries to put forward countermeasures for Yuexiu District Audit Bureau on further development of government investment project tracking audit.This study is trying to put forward some ideas and solutions for Yuexiu District Audit Bureau on effective tracking audit of government investment projects, while at the same time provide a reference for other local audit institutions on the matter. |
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