为防范工程管理中的差错与舞弊,提高资金使用效益,在工程项目各个环节应加强财务管理和审计监督。1.建立健全内控制度。建设单位应当根据国家法律法规,结合本单位实际情况,建立健全适合本单位业务特点和管理需求的工程内部管理制度,制定工程项目业务流程,明确项目决策、概预算编制、施工过程及工程款支付、竣工决算等环节的控制要求,做到会计事项相关人员的责权明确,并相互牵制、相互制约,确保工程项目全过程得到有效控制 In order to prevent errors and fraud in project management and improve the efficiency of capital utilization, financial management and audit supervision should be strengthened in all aspects of the project. 1. Establish and improve internal control system. The construction unit shall, in accordance with the laws and regulations of the state and in light of the actual conditions of the unit, establish and perfect the internal management system of the project which suits the business characteristics and management needs of the unit and formulate the business flow of the project and specify the project decision-making, budget preparation, construction process and project payment , The final accounts and other aspects of the control requirements, so that the relevant personnel of accounting matters clear responsibility and mutual restraint, mutual restraint, to ensure that the entire project has been effectively controlled