云南省公路改造项目跟踪审计管理研究.pdf

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1、ABSTRACTYunnanisalessdeveloped,multiethnicprovincelocatedintheborderareasofsouthwestChina.Duetotheuniqueregionalenvironment,expresswayaccessinYunnanprovinceisstillinadequateandhighwayconstructionprojectsinYunnanaremainlyimprovementprojects.Yunnaninvests4bi

2、llionRMBinnationalandprovincialtrunkroadimprovementprojectseveryyearinaccordancewiththenational“onebeltoneroad”and“bridgehead”policy.Asquasi-publicgoods,enhancingfollow-upauditandmanagementofthoseimprovementprojects,wouldincreasethelevelofconstructionmanag

3、ementandensuretoprovideroadswithgoodquality,reasonablecostandshorterconstructionperiodtoallroadusersandtocreate“smooth,safe,comfortableandbeautiful”roadconditionforthesociety.YunnanProvincialTransportationDepartmentandYunnanHighwayAdministrationBureauarepi

4、lotingfollow-upauditinnationalandprovincialtrunkroadimprovementprojectsduringtheconstructionperiod.Deepanalysisoffollow-upauditofroadimprovementprojectsistoinstructthefollow-upauditmoreeffectivelyandensurefollow-upauditplayingitsroletogetherwithconstructio

5、nwithinthewholeprojectperiod,toprovideprojectconstructionmanagementinformationtimelyandtoprovidereferencesforscientificdecisionmaking.Somestudyonfollow-upauditmanagementofhighwayimprovementprojectsappearsinsomescholars’researchesbutsystematicandspecificdoc

6、umentonithasnotbeenfoundyet.Thisarticleisbasedonscienceofpublicadministrationandtakestheangleofnewpublicadministrationandapproachesofcasestudytosummarytheachievementsoffollow-upauditinYunnanhighwayimprovementprojects;analyzesandstudiesexistingissuesofcurre

7、ntfollow-upauditmanagementinordertotrytocomeupwithcorrespondingimprovementmeasuresfromtheviewsoflawcompletion,institutionalimprovement,enhancingprocessmanagement,increasingefficiencyofaudit,auditingqualitycontrolandauditingteambuilding.Theinnovationpointso

8、fthisarticleareasfollows:1.analysisandstudyofIIfollow-upauditwillbenefitenrichinganddevelopingauditingtheorystructure,enhanceinnovationofauditingpracticaltheory;itwillalsohelptosolveproblemsappearingfromaudit