CAJ | 학술논문

开展建设项目投资效益审计可以规范建设行为,遏制建设领域的腐败现象,防范投资风险,提高资金使用效益。审计时,要针对项目特点,科学编制审计实施方案,重点从立项决策、资金使用、项目管理和投资效果四个环节开展审计,注意从事后审计逐步向事前、事中、事后的全过程跟踪效益审计转变,从源头上控制投资方向,从根本上防止因决策失误而造成投资损失。
개전건설항목투자효익심계가이규범건설행위,알제건설영역적부패현상,방범투자풍험,제고자금사용효익。심계시,요침대항목특점,과학편제심계실시방안,중점종립항결책、자금사용、항목관리화투자효과사개배절개전심계,주의종사후심계축보향사전、사중、사후적전과정근종효익심계전변,종원두상공제투자방향,종근본상방지인결책실오이조성투자손실。
The purpose of auditing for the construction project is to standardize the behavior of the developers, to contain the corruption in construction business and to improve the efficiency of investment. The paper proposes that the auditing should be carried out from aspects of decision fro setting up a project, uses of the construction funds, project management and investment return. The focus of auditing of project investment should be turned from the post audit to the beforehand , going on and afterwards auditing, which can be controlled by the investor from the beginning of the investment decision to avoid the investment losses.