The Application And Reasearch In Investment Control In Tracking Audit Of Government Investment Project

China's economy continues to develop rapidly,the number of government investment projects is increasing,the scale of which is expanding,and the public's attention and requirements on government investment projects are also increasing.Traditional audit pattern is mainly through the review after the completion of the project investment control data and on-site review of the project the basic construction program implementation and project cost audit,compared with the traditional audit mode,tracking audit the content of the strengthened construction management audit in the investment control.Tracking audit is a very important and effective way to exert the immune function of audit system,promote and improve investment control.So far,research on tracking audit mode of investment control in China has obtained certain achievements,but from the perspective of the national audit work practice,based on the theory of project management of government investment project follow-up auditing engineering audit under the model of investment control research is relatively small.At present,the engineering construction investment control track audit mode in the field of application is still in the bud,especially for audit institutions at the grass-roots level,is still not formed a set of perfect,use up to the present audit work practice of the government investment project tracking audit control evaluation system.In this article,through reading a large number of literature research at home and abroad research achievements of government investment project tracking audit,relevant theoretical analysis and the government investment audit,analysis the characteristics of the investment control and tracking audit mode advantage;Then,through reading literature and social practice experience,analysis of track audit in decision-making and the examination and approval,construction preparation,construction and completion phase of the main audit content,and adopts questionnaire survey,combined with the expert opinion,determine the audit tracking index ofinvestment control;The weight of each index is calculated by using the analytic hierarchy process(ahp),and the evaluation system of tracking audit investment control is established.Applies the system tracking audit instance W city,using the fuzzy comprehensive evaluation method,combined with the expert scoring,it is concluded that the project tracking audit investment control effect,and also verify the proposed index system in the actual scientific,feasibility and adaptability of audit work.Finally,this paper summarizes the effective experience and practices further refined in the audit practice,so as to expand the audit ideas and optimize the investment control of follow-up audit projects.Through the discussion and research of this paper,it will be of practical significance to save national financial funds,prevent audit risks,optimize project management and improve project investment efficiency.In this paper,the research results,one is based on the government investment construction project decision-making and approval stage,preparation stage,construction stage and completion stage before start working,determine the audit tracking index of investment control and its corresponding weights,established the tracking audit of investment control system;2 it is to apply the results to W audit instance,calculate the project at various stages of the membership grade,learned that the project investment control effect is good,to sum up experience to optimize the procedure from tracking audit result.The innovation of this article,from the perspective of national audit,the government investment projects in tracking audit mode of investment control,focus on the project audit can play a role of investment control,the advantages and characteristics of the tracking audit and analysis of existing problems and developing trend,the government investment projects at various stages of the audit research,the key link to determine the audit tracking index of investment control and its corresponding weights,established the system tracking audit investment control,toimprove the effect of the government investment audit tracking control has a certain role in promoting.