针对目前建设项目预决算审计中发现的问题进行成因分析，并提出改进的对策和建议。
The reasons and countermeasures of the problems in the process of auditing the budget and final accounts of the construction engineering were discussed in this paper.
从总结工程决算审计内容，规范工程决算审计方法入手，较全面地探讨了工程决算审计的重点和技巧。
The article generalizes contents of audit of returns of college capital construction, standardizes its focal points and techniques.
在建筑业，在建筑工程的各个实施环节，即从整体的建筑设计到局部的各项管理，包括工程的决算审计。
In the construction industry, the implementation of the various aspects of construction, from the overall architectural design to the local management, including engineering audit of the accounts.
第二十三条审计机关对国家建设项目预算的执行情况和决算，进行审计监督。
Article 23 audit institutions shall exercise supervision through auditing over the budget implementation and final accounts of the State's construction projects.
第二十三条审计机关对国家建设项目预算的执行情况和决算，进行审计监督。
Article 23 audit institutions shall exercise supervision through auditing over the budget implementation and final accounts of the State's construction projects.
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