| Since the reform and opening up,China's economy has developed rapidly,the government revenue has been increasing,the country has accumulated huge wealth,at the same time,a variety of key investment projects are being implemented.However,there are many problems in the government investment projects,such as low investment efficiency,serious waste and so on.And China's current government investment projects on the audit model is mainly final accounts audit,that is,after the completion of the project audit,with a post-audit characteristics.With the development of social economy,this audit model can not adapt to the social and economic development,facing more and more challenges.In recent years,the follow-up audit is an investment project from project to completion of the tracking and supervision,it not only attaches importance to the construction phase of the project monitoring,but also attaches great importance to the decision-making stage of the audit and completion of the audit stage.Therefore,the exploration and research of the audit project can not only promote the development of the audit,but also promote the economic and social development.The article introduces the background and significance of the paper at first,and then introduces the research on the audit of investment projects both at home and abroad.Then,the concept of tracking audit is discussed.Then,the concept of follow-up audit and completion audit is discussed in this chapter.The development of the audit project can be well promoted to the development of economic and social development.Then,from the construction of Yunnan government investment project,the article introduces the construction of Yunnan government investment project and the current situation of audit development in Yunnan Province Finally,the problems existing in the audit of government investment projects can be solved from the aspects of improving the quality of auditors,innovating the audit methods and strengthening the legal system construction. |
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