政府投资项目跟踪审计策略探讨

摘要

To carry out follow-up auditing in government invested projects is helpful for legal and reasonable use of funds, and timely controlling of construction cost. It can also improve the investment benefit, promote the project management, and reduce the loss and waste. This paper first analyzes the necessity of strengthening the follow-up auditing of government invested project, and then carries on thorough discussion on the strategies for the follow-up auditing, which is of certain referential value.%院在政府投资项目中实施跟踪审计，有利于合法、合理使用资金，对建设成本进行及时控制，也能够提高投资效益，促进项目管理，减少损失浪费。本文首先分析了加强政府投资项目跟踪审计的必要性，其次，就政府投资项目跟踪审计策略进行了较为深入的探讨，具有一定的参考价值。