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随着社会的进步,经济的快速发展,我国公路建设事业蓬勃发展,对公路建设项目实行跟踪审计成为必然。公路建设项目跟踪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。采取全程跟踪审计模式进行的政府建设项目审计效益是效益审计的一种新的探索方式,使得每一个建设时期和建设内容都能够得到保障,发现问题并且及时纠正,公路建设过程中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,有效的促进和提高项目建设的经济性、效率性和效果性。
With the progress of society and the rapid economic development, the road construction in our country has flourished, and it is inevitable to follow up and audit the highway construction projects. As a project that integrates technology and economy, tracking and auditing of highway construction project has an irreplaceable role and significance. The audit benefit of the government construction project taking the full tracking auditing mode is a new exploration way of the benefit auditing, so that every construction period and construction content can be guaranteed, the problems can be found and corrected in time. The highway construction process strictly follows the road The construction of follow-up audit mechanism can prevent accident from happening and ensure the efficiency and achievement of project construction, so as to effectively promote and enhance the economy, efficiency and effectiveness of project construction.