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公路建设投资审计工作作为一项将技术经济合为一体的工程,有着不可替代的作用和意义。公路建设项目跟踪审计是对整个工程全程监控,这使得每一个建设时期和建设内容都能够得到保障,发现问题及时纠正。严格地依据公路建设跟踪审计的机制进行可以将事故防患于未然,保证工程建设的效率和成果。目前我国的公路建设项目跟踪审计方式及机制的规范性存在着问题。文章针对公路建设项目跟踪审计方式及机制等有关问题进行了探讨和研究,并提出了相应的解决途径。
As a project that integrates technical economy with the investment audit of highway construction, it has an irreplaceable role and significance. Track construction project tracking audit is the entire project monitoring, which makes every construction period and construction content can be protected, identify problems promptly corrected. Strictly based on the follow-up audit of highway construction and audit mechanism can prevent accidents before they occur, to ensure the efficiency and achievements of the construction. At present, there is a problem with the standardization of tracking audit methods and mechanisms in China’s highway construction projects. The paper discusses and studies the related problems such as the ways and mechanisms of follow-up auditing of highway construction projects and puts forward corresponding solutions.