Abstract: The financial audit of infrastructure projects is a very important form of economic supervision that regulates capital construction investment behavior and economic supervision of capital construction projects. It is an effective method to do a good audit of capital construction benefits. As an effective method of cost control, infrastructure construction financial audit has been widely used in the field of infrastructure construction, and has achieved good results, reducing capital waste and losses, and improving the investment benefits of infrastructure construction. The analysis focuses on the engineering financial audit.
Thesis Key Words: Key Points of Financial Auditing of Infrastructure Projects
With the development of the economy and the further improvement of the market economy, the main body of investment in infrastructure projects in China has gradually diversified, and changes in the interest structure have made financial auditing of infrastructure projects necessary. Financial audit of capital construction projects is a very important form of economic supervision of capital construction projects. It is an effective method to do a good audit of capital construction benefits. As an effective method of cost control, the financial audit of infrastructure projects plays an active role in supervising investment work and doing a good job of project management and control, effectively improving the investment benefits of infrastructure projects. The focus of financial audits of infrastructure projects Perform specific analysis.
I. Defining various costs of infrastructure projects
The focus of financial audit of infrastructure projects is first of all to clarify the situation of various expenses, mainly including the following aspects: First, the source of funds for infrastructure projects. The financial audit should clearly check the various funding sources of the project, audit whether the capital sources of the infrastructure project are proper, whether there is a funding gap in use, and whether it can ensure the timely availability of funds during the construction of the infrastructure project. Audit the investment situation. Second, accounting. The financial audit of capital construction projects requires accounting of the financial revenue and expenditure of the project, and the review of whether the financial revenue and expenditure is carried out in accordance with accounting standards. Third, the use of funds. Whether the capital use of infrastructure projects is implemented in accordance with the budget and controls the use within the scope of the investment plan. Whether it conforms to the specifications of the project construction, whether there is an overspending or misappropriation of funds during the construction process, and the phenomenon of arbitrary waste is a financial audit. Fourth, financial vouchers. The financial audit of the capital construction project shall also check whether the records of the accounting books and financial statements related to the construction project are true, whether there are defects, and whether the records are standardized. Fifth, it is necessary to clarify the debt and debt relationship of infrastructure projects, and do a good job of financial auditing of financial transactions during the construction process.
Second, review the signing of the contract and implementation
The implementation of infrastructure construction projects must follow the principle of contract first and construction later. Therefore, the focus of financial auditing also includes review of contract formation and implementation. First, the terms of the contract should be reviewed to see if they meet the requirements of relevant laws and regulations, and whether the terms of quota application, material supply, cost calculation, settlement method, and liability for breach of contract are in compliance with the requirements of construction. Secondly, it is necessary to review whether the relevant units of the infrastructure construction strictly comply with the requirements of the contract, whether they have paid a sufficient security deposit, whether the prepaid materials for the infrastructure project and the project funds are paid in accordance with the time and amount requirements specified in the contract All these provisions of the contract must be reviewed. Third, we need to review whether illegal subcontracting and subcontracting have occurred, review related financial information, and determine whether illegal subcontracting or subcontracting has occurred according to the flow of funds and accounting methods. At the same time, illegal interests Allocation is reviewed.