Research On The Application Of Tracking Audit In Water Resources And Hydropower Relocation Project

Hydropower project is the infrastructure of the national economy, in order to comprehensive development and utilization of water conservancy water resources, countries have undertaken large-scale water conservancy and hydropower project, has invested huge amounts of money, but the project needs a lot of land expropriation, inevitably produced immigrants problems. How to ensure the authenticity of the resettlement compensation funds do, legality, efficiency, and ensure resettlement compensation fund of funds quickly, safely, and full payment to the hands of immigration, is the current resettlement project audit work worth exploring. This article intends to follow-up audit on the broad framework of Water Resources and Hydropower Engineering to study immigration, through in-depth analysis of JL reservoir resettlement project tracking audit implementation process, can more effectively guide the water conservancy and hydropower engineering work immigrants. This paper aims to JL reservoir resettlement project from 2009 to 2014 study tracking audit approach, to guide the work of water conservancy and hydropower engineering practice immigrant meaning: explore ways water conservancy and hydropower project tracking immigration and content of the audit, the audit will be extended to track China’s water conservancy Audit application hydropower projects among immigrants, immigrants help establish in water conservancy and hydropower project tracking audit carried out when the idea to promote the effective management of projects to improve the transparency of the use of project funds, and timely project reveal vulnerabilities and prevent corruption breeding.In this paper, water conservancy and hydropower project audit process for the study, by way of case studies to JL reservoir resettlement projects, for instance, water conservancy and hydropower project resettlement project tracking audit model are analyzed and discussed. Firstly, a large number of projects to track audit and immigration-related literature summarized, elaborated the concept of immigration-related project tracking audit; secondly to the case study method of the present situation JL reservoir resettlement project tracking audit implementation; again through research, According to the status of the project implementation follow-up audit, the audit process proposed tracking problems; then follow-up audit problems in the implementation process were analyzed for the project; Finally, the feasibility of recommendations based on the problem and the reasons previously described and summarized. Through the analysis of reservoir resettlement project tracking audit JL cases, it can be concluded: follow-up audit on the audit work for China’s water conservancy and hydropower engineering immigrants. Although the application of JL reservoir resettlement project, the follow-up audit a lot of problems, for example, the audit task overweight is difficult to guarantee the quality of the audit, the audit objectives deviate invade project management, lack of work-related immigration audit experience, audit risk control is weak, the audit report announcement Timeliness is not obvious, low openness audit results, the audit agency for violations of the problem is not a lack of reform efforts found in real-time follow-up, etc., but it has shown an active role in the immigration project still can not be ignored: help authorities warn of village cadres improve education, help is to strengthen the financial management of the audited entity to improve the level of financial accounting, active coordination and communication engineering immigrant parties, to detect and investigate the participation of all parties in the use and management of funds, project quality control The problem system and other aspects of a reasonable degree, the follow-up audit of the application for the entire migration project to save nearly 40 million yuan to ensure the smooth migration project.This thesis consists of five parts, is organized as follows: The first part is the theoretical basis of study follow-up audit; the second part JL reservoir resettlement project tracking audit situation analysis; third part JL reservoir resettlement project as an example, a detailed analysis of the audit process tracking Problems; The fourth part of the audit process for tracking problems cause analysis; Section V presents recommendations based on the feasibility of the problem and the reasons previously described and summarized.