Tracking Audit Research On The Government Investment Construction Projects According To Real Settlement

The government investment construction project,as an important means for the government to perform its functions,plays a decisive role in the economic activities and it is under the close watch of the community.In general,the government investment project is large in scale and amount of investment.Meanwhile,it usually lasts a long period,involving a wide range of all kinds of aspects.It should be under the strict supervision and management or it would most likely to breed corruption and cause loss and waste of state-owned capital.Traditional final-accounts audit,biased towards the result,has been far from meeting the requirements with the development of the ages.So,the tracking audit should be combined with pre-concurrent and post-audit organically,and the audit supervision is required to conduct throughout the whole process of government investment construction project in order to prevent the relative company from corruption,ensure state funds to be used reasonably and legally and the construction project cost can be controlled reasonably.The main purpose of this paper is to make a tracking audit research on the government investment construction project according to real settlement.Based on the background of government investment,literature on domestic and overseas development status of construction is conveyed.And the analysis of tracking audit implementation risk and implementation content are carried out on the bias of relative theories from the different angle of the government investment construction project.Finally strategies of countermeasures for the main problems are put forward through the analysis of the case study of QA Conference Center project tracking audit.And afterwards the effective control of the project investment in the premise is taken to ensure the quality,safety,schedule of construction project,so that reference can be provided for the similar projects in the future.