New Project Of Qinghai Unicom WCDMA Completion Of Financial Accounts Audit

In recent years,with the rapid development of market economy,China has entered the information society and information era.The world is transiting from the industrialization of society to the information society,governments have attached great importance to and paid close attention to informatization,and the level of information has become an important symbol of national comprehensive national strength.Information construction cannot be separated from the support of China's telecom operators.Acting as the main telecom operator in Qinghai,Qinghai Unicom has the important responsibilities to construct information technology,and needs to continuously strengthen the construction of communication engineering projects.The construction of communication engineering projects must be audited and accounted by the final finance,which is not only an important step in strengthening the supervision and management of the project construction and improving the investment efficiency,but also an important method to ensure the enterprises reduce the losses and improve their competitiveness.Taking the conditions of the new project of Qinghai Unicom WCDMA completion of financial accounts audit as the research object,useing literature research method,case analysis method,and regarding life cycle management,audit risk management,principal-agent theory ofengineering project as guidelines,this paper mainly studies the problems of the new project of Qinghai Unicom WCDMA audited and accounted by the final finance.At the same time,it illustrates the whole implementation process of auditing and accounting Qinghai Unicom by the final finance in virtue of the new project of Qinghai Unicom WCDMA audited and accounted by the final finance,and finally proposes the improvement proposals for the existing problems in the final finance's auditing and accounting work about the new project of Qinghai Unicom WCDMA,such as strengthening the construction unit,change the existing audit mode,strengthen the internal audit department functions and selection mechanism to improve the external audit institutions,thus hoping to provide some references for final finance's auditing and accounting work about the construction project of Qinghai Unicom WCDMA.