Research On The Audit Of The Final Accounts Of The Construction Projects Invested By The Government

The number of government-funded construction projects is on the rise,and the capital invested is growing annually.The supervision of these projects has been given priority by governments of all levels and from all parts of society.Therefore,both local governments and the general public begin to focus on the supervision of these funds.The long-term constraints,vast investment,and numerous influencing elements of government infrastructure investments necessitate the reinforcement of the overall management and oversight of the investment outlay,construction advancement,and quality of the government investment construction projects.Auditing the financial final accounts of infrastructure construction projects can be a successful means of more judiciously determining and controlling the cost,ensuring the proper use of construction funds,and improving investment performance.It also helps to establish a mechanism to create a decision-making and management system with clear responsibilities and mutual control,to detect early cheating,illegal foul play and discipline in the construction steps,and to promote strict compliance by all participating units with the relevant specifications for project quality management,thus enabling effective operation of the project.By increasing the transparency of major decisions,corruption can be effectively prevented.This paper takes the new district road network project invested by the government of A County as an example,combines theoretical research with practical situation,takes the audit work carried out by the audit Bureau of A County as the starting point,introduces the related concepts of the final account of construction project completion,government investment project audit and government investment construction project completion final account audit,and combines the theory of public fiduciary responsibility and the construction life cycle theory.This paper explains and analyzes the financial final account audit of the construction projects invested by the government.This paper mainly adopts the literature research method and the case analysis method.From the planning stage,the preparation stage,the implementation stage to the completion stage,it introduces the general situation of the financial final accounting audit project of the road network project of A County New District,and presents the problems found in the process of the financial final accounting audit of the road network project of A County New District.And the problems found in the analysis of enterprise internal control system implementation is not strict;Construction drawing examination service The bidding is not bid,the design and construction drawing is not examined without authorization,and the participating units do not perform their duties in place;There are serious problems in engineering exploration results.The compilation of the audit report of the final accounts of completion is slow and backward,the compilation content is incomplete,the audit system of the final accounts of completion is not perfect,and the evaluation system of the audit quality of the final accounts of completion is not comprehensive,leading to the low efficiency and quality of the audit of the final accounts of completion of the project.On the basis of the above,this paper puts forward some suggestions to strengthen the internal control and management of enterprises,improve the efficiency and timeliness of the completion final accounts audit,establish and perfect the construction of the completion final accounts audit system and improve the audit efficiency and quality.