To adapt to the new situation of the national supply-side structural reform, and with the Belt and Road construction, the State has increased the infrastructure construction. To well manage government investment projects, and to strengthen the construction audit, have become the focus of the government audit department at all levels. In the audit of government investment projects, it need to focus on the legal boundaries and the basis of the audit, to achieve the quality management and control, and to focus on reviewing problems about the project change, visa and other aspects.%适应国家供给侧结构性改革的新形势,配合一带一路建设,国家加大了基础设施建设.管理好政府投资项目资金、加强建设工程审计工作,成为各级政府审计部门的工作重点.在政府投资项目审计中,需要重点关注工程部分的审计法律边界和依据,实现项目过程质量管控,重点审核工程变更、签证等方面的问题.
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