Research On The Management Of Investment Projects In L County Based On Project Audit

The field of engineering construction has always been the corruption high-incidence and prone area,while government investment projects in L county,both in terms of quantity and investment amount,are increasing year by year.For a long time,government investment projects in L county,restricted by the project management system and mechanism,have achieved certain effect,however,they have many deficiencies at the same time,especially the audit department found a large management loophole and system defects after auditing projects of Section A and B of the ring road project in L county.The Negotiation Record on stone elimination and project's receipt were totally inconsistent with the practical process,which were used by the construction organization to overestimate the engineering cost.The overestimated engineering cost reached RMB 27.9639 million only in terms of stone elimination,and owner's poor performance in carrying out duties almost resulted in the serious consequences of RMB 39.5384 million of engineering cost being defrauded.The auditor also found that,in addition to the management problems existed in projects of Section A and B of the ring road project in L county,other government investment projects have management problems at different degrees.Therefore,carrying out research on the management of investment projects in L county based on project audit has an important research value.In this paper,the author,based on the relevant theoretical research and practical results of management of government investment projects at home and abroad,combines with many years of work experience in auditing of government investment projects,takes projects of Section A and B of the ring road project in L county as the key case,takes the actual situation as the foundation,and carries out the research on the management of investment projects in L county based on project audit.First,it introduces the research background and significance of the paper,expounds the current research status at home and abroad,combs the basic concepts of government investment projects,and clarifies the research objectives,contents,methods and framework ideas of the paper.Secondly,the achievement of L county government investment project management is introduced.Thirdly,the problems existed in the management of government investment projects in L county are summarized,including five major problems: insufficient geological exploration in the early stage of projects,bad management of supervision in construction site,informal design changes,the construction organization "k nowing too much",and the development organization "knowing nothing".Then,the essence is seen through problems.From the perspective of audit,four major causes are summarized,including: owners are lack of professionals,causing insufficient supervision;supervision organizations do a bad job in carrying out their duties,causing bad supervision;construction organizations are fraudulent,causing overestimated engineering costs;management system and mechanism are not sound,and the punishment is weak.F inally,countermeasures concerning the management of government investment projects in L county are put forward.Based on the causes of problems,the following five countermeasures are put forward comprehensively to provide useful references for the manage ment and decision-making of government investment projects in L county,including: build county-unified owners to realize the professionalization of owners;strengthen the accountability of owners to realize the institutionalization of management;strengthen owners' supervision on supervision organizations to achieve the regularization of supervision organizations;strengthen the examination and approval of major design changes to achieve controlled changes;comprehensively strengthen the audit of projects to achieve full coverage of audit.