Currently,the number of government investment infrastructure projects in China isincreasing.To enhance the transparency of fund utilization and ensure the efficiency of investment capital in projects,it is urgent to conduct whole-process tracking audits in government investment projects.This approach is not only in line with the pattern of economic de-velopment but also meets the expanding needs of government investment.Consequently,whole-process tracking audit is gradually becoming the direction for project auditing,especially for major projects.The work of whole-process tracking audit focuses on pre-audit,in-process audit,and post-audit,aiming for audit quality,and is crucial for the orderly implementation of government investment projects and the long-term development of related enterprises.Therefore,this paper discusses the basis,methods,and key points of the whole-process tracking audit of government investment projects from the perspective of economic law.It explores the advantages and effects of whole-process tracking audit,analyzes the current bottlenecks and their causes,and aims to improve the performance of government investment projects.
关键词
政府投资项目/全过程跟踪审计/经济法/审计绩效
Key words
economic law perspective/investment projects/tracking audit/feedback mechanism
维普
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