Based On The Enterprise Operating Mechanism Of Government Investment Project Tracking Audit Risk Control Research

With the2008U.S. subprime mortgage crisis, countries in order to stimulate economic growth have introduced a series of policies, China’s implementation of the proactive fiscal policy and moderately loose monetary policy, increase government investment in infrastructure and stimulate economic growth. The traditional mode of post-completion audit due to its time lag and so on a series of faults have cannot guarantee the use of construction funds in the process of government investment project construction safety and the problem of timely reflection. Timely follow-up audit of construction projects is born. Government investment project tracking audit of government investment projects because of its products are public, non-profit and the characteristics of the public attention is higher, so how to effectively improve the quality of government investment project tracking audit of the audit, ensure to achieve the goal of the audit has become the focus of construction project tracking audit.Based on the construction project life cycle, from the key content of government investment project tracking audit, respectively for the government investment project preparation phase tracking audit focus, the construction phase tracking the audit focus, completion final accounts phase tracking audit focus and tracking audit evaluation phase after the point. In a summary of the important content of government investment project tracking audit, on the basis of analysis to perform the entire process of the focus of the audit risk factors are: the audit environment risk, the subject risk and audit object. audit risk, and to subdivide each risk factors, obtained a series of may exist in the government investment project risk factors in the process of tracking audit. Then to audit organization as the object, on the base of using the theory of enterprise’s operation mechanism, it is concluded that can effectively control the audit risk, ensure the quality of audit and the audit goal of government investment project tracking audit risk control mechanism. Enterprise operating mechanism is one of the relatively mature theory in economic theory, it is not a mechanism, but by a variety of mechanisms of interaction between mechanism system, mainly including decision-making mechanism, information mechanism, incentive mechanism and constraint mechanism and development mechanism. According to the content of the enterprise operational mechanism, we establish and perfect the government investment project tracking audit risk control mechanism, improving the independent decision-making mechanism; improving the mechanism of flexible information; establishing an effective incentive mechanism; establishing strong constraint mechanism and establishing the development mechanism of driving force. At last, through case analysis, the theory combined with practice, points out the current practice of government investment project tracking audit risk control mechanism is insufficient and corresponding Suggestions are put forward.Through the government investment project tracking audit risk control mechanism research, to improve the quality of government investment project tracking audit of the audit, to ensure the safety of the use of government investment funds and to achieve the goal of the audit is of great significance.