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。
National audit Notice has disclosed some problems concerning the central department budget implementation and also published rectification on the corresponding auditing findings.
国家审计公告披露了中央部门预算执行存在的问题以及相应审计结果的整改情况。
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.
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。
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