工程建设项目的实施过程包括决策阶段、设计阶段、发包阶段、实施阶段、竣工结算阶段,通过对各个阶段实施全过程的跟踪审计,加强工程建设项目全过程投资管理,使建设项目的投资得到有效控制,从而提高工程建设项目的投资效益。 The process of project construction includes the decision-making phase, design phase, contract phase, implementation phase and completion and settlement phase, and through the implementation of the whole process of follow-up audits of all phases to strengthen the investment management of the entire construction project so as to make the investment of construction projects effective Control, thereby enhancing the project construction project investment returns.