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近几年来,由于电力供应紧缺,电力建设项目纷纷上马。站在审计监督的角度看,应当树立全过程控制的指导思想,“全面审计,突出重点”是审计工作中要落实的方针。审计中应把握立项、设计、施工、竣工、结算等各个阶段的特点,抓住重点,以点带面实施全过程跟踪审计,并通过审计人员认真细致的工作,客观公正、高质高效的审计服务,在电力建设项目管理方面取得良好的经济效益与社会效益。
In recent years, due to the shortage of power supply, power construction projects have been launched. From the perspective of audit supervision, the guiding ideology of the whole process control should be established. “The comprehensive audit and the key points” are the guidelines to be implemented in the audit work. The audit should grasp the characteristics of each stage of project establishment, design, construction, completion and settlement, etc., hold the key points, carry out the whole process of follow-up auditing with point and surface, and pass the auditors’ careful and meticulous work, objective and fair, high quality and efficient auditing services. Power construction project management has achieved good economic and social benefits.