With the advancement of China's investment system reform and the further development of market economy, the government increasing inputs on water conservancy. The multiple subjects of construction project and the diversification of benefit pattern makes audit facing unprecedented challenges, but also meeting the opportunities. Using the overall process follow-up audit will strengthen the surveillance appraisal, and good investment benefits are achieved. This article discussed about the construction and settlement stage.% 随着我国投资体制改革的推进和市场经济的进一步发展，政府对水利投入不断加大，水利项目建设不断增多。建设项目投资主体的日趋多元化及利益格局的多样化，都预示着审价监督工作面临着前所未有的挑战，同时也迎来了机遇。运用建设项目全过程动态跟踪审价方法强化了审价监督力度，取得了较好的投资效益。本文从施工和结算阶段分别作了浅显的探讨。
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