绩效审计视野下的跟踪审计相关问题研究

近年来，全国各地审计机关都积极开展政府投资项目绩效审计的尝试，取得了一定的经验。论文结合近几年柳州市县区审计机关开展的政府投资项目跟踪审计实践，对跟踪审计的定义、功能、模式以及绩效审计视野下的跟踪审计重点进行总结和探讨，以改进审计的工作思路和方法，创新政府投资项目的审计监督模式

Research on Tracking Audit Based on the Perspective of Performance Audit

In recent years,audit institutions all over the country have actively attempted to carry out the government investment project performance audit,and gained some experience. Based on the tracking audit practice of Liuzhou district institutions on government investing projects,the authors focus on the definition, function,mode especially of tracking audit,tracking audit under the perspective of performance audit,aiming to improve the audit work ideas and methods,innovate government investing project audit supervision mode.