——以运河水系项目专项审计为例
Problems and Countermeasures of Government Municipal Engineering Audit：
Taking the Special Audit of Canal Water System Project as an Example
林楠 LIN Nan
（沈阳建筑大学，沈阳 110168；沈阳市绿化建设集团有限公司，沈阳 110006；沈阳市城市管理综合行政执法局项目部，沈阳 110013）
（Shenyang Jianzhu University，Shenyang 110168，China；Shenyang Greening and Gardening Construction Group Co.，Ltd.，Shenyang 110006，China；Project Department of Shenyang Urban Management Comprehensive Administrative Law Enforcement Bureau of Shenyang，Shenyang 110013，China）
摘要： 随着社会不断进步，政府每年向城市建设投资力度逐年加强。政府市政工程项目投资资金大、涉及环节多、专业性强，这就对建设单位项目管理水平要求高，需要对这些资金在工程项目的使用要进行有效监管。本文从实际出发，以沈阳市运河水系环境综合提升改造项目专项审计为例，探讨工程审计中发现建设单位在政府市政工程项目管理中存在的问题，并提出有效的解决办法，以期推动政府市政工程审计工作顺利进行。
Abstract: With the continuous progress of society, the government's annual investment in urban construction has been strengthened year by year. Government municipal engineering projects have large investment funds, many links and strong professionalism, which requires high project management level of the construction unit, and the use of these funds in engineering projects needs to be effectively supervised. Starting from reality, taking the special audit of the comprehensive improvement and reconstruction project of canal water system environment in Shenyang as an example, this paper discusses the problems found by the construction unit in the government municipal engineering project management in the engineering audit, and puts forward effective solutions, in order to promote the smooth progress of the government municipal engineering audit.
关键词： 政府；市政工程；工程审计；项目管理
Key words: government；municipal engineering；engineering audit；project management
中图分类号：F239 文献标识码：A 文章编号：1006-4311（2022）22-004-03
DOI:10.3969/j.issn.1006-4311.2022.22.002.
文章出处：林楠. 政府市政工程审计存在的问题与对策 ——以运河水系项目专项审计为例[J]. 价值工程,2022,41(22):4-6.
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