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对建设资金的筹措、使用、分配的合规性、合法性、安全性的财务审计监督,是审计部门对建设项目全过程跟踪审计的重要内容。尤其是对建设周期长、规模及投资额大的建设项目的财务管理审计,更是审计部门的工作重点。建设单位的各级领导、参建人员应提高和加强对建设项目财务管理审计重要性和必要性的认识。通过对建设资金财务管理审计,可以达到保证资金安全,提高资金使用效率的目的。
The financial audit supervision of the compliance, legality and safety of the financing, use and distribution of construction funds is an important part of the audit department in tracking and auditing the entire process of construction projects. Especially for the construction of long-term, large-scale investment and construction of financial management audit, is the audit department’s work focus. The leaders and staffs of construction units at all levels should raise and strengthen their understanding of the importance and necessity of financial management audit of construction projects. Through the auditing of financial management of construction funds, we can achieve the purpose of ensuring the safety of funds and improving the efficiency of capital utilization.