Government Investment And Construction Project Tracking Audit Research

In recent years,China's economic construction has developed rapidly,the country's comprehensive strength has been continuously improved,and funds have been continuously invested in various economic fields.Combined with the current international audit development trend,the audit mode of the more developed countries has changed from the traditional audit mode to the modern audit mode.In many countries around the world,more and more government investment and construction project audit models have begun to adopt tracking audit,this scientific audit mode;in contrast,in China,in the face of government investment and construction project audits,usually taken after the event Auditing,that is,the auditing method carried out after the completion of the project,and in the face of the domestic economic development trend with the times,this auditing model has been difficult to make effective results.Therefore,a scientific and reasonable auditing method came into being.As an auditing model that can run through the whole cycle of construction projects,tracking auditing is not only a brand-new auditing concept,but also effective in investing and outputting state-owned assets in the engineering activities in the middle and late stages of the project.Supervision has ensured the benefits of the use of funds and has been widely recognized by relevant departments and the society as a whole.As an important part of economic construction,compared with other projects,the amount of investment in highway construction is relatively large,and the relative capital risk will be greater.Therefore,the use of such a large amount of funds is always valued by the relevant departments of the state and the society as a whole.Therefore,in order to study and analyze the problems of frequent and frequent reporting of government investment and construction projects,and the causes of the problems,the paper analyzes and explains the relative system by taking the tracking audit of JZ expressway construction project as a case.At the same time,with the guidance of system immunization,economic responsibility and life cycle,from the overall goal of the whole process of tracking audit,combined with China's relevant policies and regulations,the paper analyzes the tracking audit method of JZ highway case in the paper and puts forward some Scientific suggestions and optimization measures will further integrate the theory and practice of government investment construction projects in the whole process,optimize the theoretical framework of tracking audit in China,make it more scientific and help the government's relevant departments to more systematically improve the audit work.