政府投资项目跟踪审计策略探讨
(审计署驻兰州特派员办事处, 甘肃 兰州 730030)
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[摘 要] 跟踪审计有利于完善监督体制,有利于加强项目的建设管理,能及时发现问题并采取相应的措施,能够充分发挥国家审计“免疫系统”功能。跟踪审计贯穿政府投资项目全过程,这样必然会加大工作量,因此制定科学合理的审计策略,合理安排审计时间和资源,有效把握审计重点和难点,是完成跟踪审计的关键。[关键词] 政府投资,跟踪审计,策略Abstract: Tracking audit can help improve the supervision system and strengthen the project's construction management,find out problems and take appropriate measures to give full play to the national audit“immune system”. Tracking audit runs through the whole process of government investment projects, it will certainly increase the workload, so formulating scientific and reasonable audit policy, arranging for the audit time and resources reasonably, grasping audit focuses and difficulties, are the key points to complete the tracking audit.Key words: government investment; tracking audit; strategy[参考文献][1]丁仁立,景东华.跟踪审计研究[R].北京:审计署审计科研所,2010.[2]张秋明.建设项目跟踪审计若干问题探讨[J].会计之友,2010(11):4-5.[3]耿道乾,曹凌燕.工程建设领域招标审计的突破口[J].审计月刊,2010(5):36.[4]崔锐,魏峰.浅谈建设工程跟踪审计[J].山西建筑,2010,36(20):250-251.[5]刘亚丽.浅谈建设项目全过程跟踪审计[J].合作经济与科技,2010(8):88-89.[6]朱萌.施工阶段全过程跟踪审计管理探析[J].山东工商学院学报,2010,24(5):60-62.建筑经济,2011(3)50-52