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经济法视角下政府投资项目全过程跟踪审计研究

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当前,我国政府投资基础设施项目不断增加,为了提高资金和项目投资的使用效率,对政府投资项目进行全程审计跟踪过程,正在成为工程审计工作的未来方向。全过程跟踪审计工作以审计质量为主要关注点,直接影响审计结果的有效性和审计机构的权威,关系到政府投资项目建设和相关企业的长远发展。鉴于此,本文在经济法视角下,为有效提高政府投资项目全跟踪审计的质量,对政府投资项目全过程跟踪审计的依据、方式和要点进行阐述,探讨全过程跟踪审计的优点和效果,并对现实瓶颈与成因进行分析,旨在借此提高政府投资项目绩效。
Research on Whole-Process Tracking Audit of Government Investment Projects from the Perspective of Economic Law
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.

economic law perspectiveinvestment projectstracking auditfeedback mechanism

褚业娴

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巢湖学院经济与法学学院,安徽巢湖 238000

政府投资项目 全过程跟踪审计 经济法 审计绩效

2021年安徽高校人文社会科学研究项目重点项目2021年巢湖校级科学研究项目

SK2021A0625XWY-202123

2024

南昌师范学院学报
江西教育学院

南昌师范学院学报

CHSSCD
影响因子:0.308
ISSN:1005-3638
年,卷(期):2024.45(1)
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