Small Government Investment Construction Project Tracking Audit Design

The small government investment construction project refers to the government as the main investment builders, with financial capital construction funds as the main investment funds, in order to maximize social benefits as the ultimate goal, such as infrastructure or a project for the benefit of the people of investment of the construction content total cost less than 30 million yuan for the construction of the project. Whether large or small government investment construction projects, has been important position in the whole national economy, however, from a large number of government investment construction project case, "three exceeding" phenomenon existing in the project construction, government investment funds use efficiency is not high, and post audit has defects and other problems. Tracking audit broke through in the past only after the final acceptance of the way of one-time centralized final accounts audit, engaged in the stepped in, even in advance can effectively solve the post audit to process control and other issues. However, because of the tracking audit cycle is long, the cost is high, and the auditor's professional knowledge and technology demands a high level, tracking the audit in our country at present stage is mainly for government investment in construction of large and medium-sized projects,and for the government invested in the construction of small project tracking audit few and far between. In this paper, the H community better rural construction case analysis, put forward a small project to the government adopts the method of tracking audit the whole process of the key nodes, using tracking audit idea, fully grasp the construction of the key point in each link of the Project, the design of the government,small Project whole process tracking audit of general process of key nodes at the same time to periodically to verify the effectiveness of the follow-up audit, at the same time trying to develop PAA(Project Anywhere Anyone) software, in order to realize the "real-time and online" function, and to a certain extent, eliminate the tracking audit technical constraints.