摘要
近年来,我国审计机关广泛开展建设项目跟踪审计,为提高财政资金使用效率、防止浪费和腐败作出了重要贡献。但目前我国的建设项目跟踪审计在跟踪审计的概念与内涵、审计角色定位、审计力量及专业结构、审计成果考核、聘请中介机构的付酬(费)办法、审计质量控制、审计项目控制与审计形式选择等方面尚存在许多问题,这些问题将会阻碍跟踪审计的进一步发展。因此,需要我们运用创新思维,结合我国建设项目审计的实际,研究、解决这些问题。
In recent years, follow-up audit has been used widely in the field of construction projects and it plays important role in increasing the efficiency of fiscal expenditure and preventing wasting and corruption. However, there are still many problems about follow-up audit to be resolved, including the concept and connotation of follow-up audit, the positioning of the role of auditors, the power of audit and professional structure, the evaluation of audition results, the ways of payment of the employed agents, quality controlling, the choice of audit projects and audit forms, etc. Such problems will hinder the further development of follow-up audit. Innovative thinking combined with the knowledge of the circumstances of construction projects are needed in studying and resolving these problems.
出处
《审计研究》
CSSCI
北大核心
2009年第5期45-50,共6页
Auditing Research
关键词
建设项目
跟踪审计
效益审计
问题
construction project, Follow-up audit, performance audit, issue
