Research On Follow-up Auditing Of The Projects Invested By Governments

In recent years,Chinese GDP and fiscal revenue have increased year by year,the investment field and scale of government finances are both expanding constantly.However,the government investment projects generally have the long duration and the complex process.The traditional audit which is main the audit for budget implementation and completion settlement is no longer able to meet the auditing need of government investment projects.Therefore,the follow-up auditing of the government investment projects is born at the right moment,and it combines the pre-audit,concurrent-audit and the post-audit,which doesn't has the lag that is the shortcoming of the traditional audit.The follow-up auditing of the government investment projects can not only reveal loopholes and problems that exist in the process,but also actively put forward rectification opinions and then prevents the bad practice from the source,prevents and controls the corruption as the "immune system".The follow-up auditing of the government investment projects make the government investment decision-making more scientific,standardize government investment,increase the government investment benefit,and guarantee a long-term and stable development of national economy.But for now,although the follow-up auditing of the government investment projects in China has been nearly 30 years,there are still some problems and loopholes in its development and implementation process.It will be the ultimate purpose of this study to improve the quality of the follow-up auditing of the government investment projects,solve the problems existing in it and promote its wide application.Furthermore,the economy and the effect of national investment will be guaranteed,and the steady development of national economy will be promoted.Reviewing and commenting the related literature of domestic and overseas follow-up auditing,summary the advantages and necessary of follow-up auditing of government investment projects,then deeply expatiate and analyze the target.principle,function orientation,content,approaches process and other relevant content of follow-up auditing of government investment.Select the typical case and analyze it,points out some problems of the implementation of follow-up auditing in the case.Then sums up the reasons of the problems from the laws and regulations,the allocation of resources and the construction of system,and some corresponding improvement measures for the problems are put forward.Hope it can have active effects for the follow-up auditing theory of government investment projects,facilitate the combination of theoiy and practice,and promote the follow-up auditing for the long-term development.At the same time,through the analysis of' the case,provide certain reference significance for the other basic audit institutions to carry out the follow-up auditing of government investment projects.