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。

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to be responsible for the formulation of the annual financial plans and budget and final accounts of the Office and apply for their approvals;

负责制定局系统年度财务计划及预算、决算的编制和报批工作；

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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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