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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

Research on Whole-Process Tracking Audit of Government Investment Projects from the Perspective of Economic Law

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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.
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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