政府投资项目跟踪审计探析

近年来,随着国家固定资产投资规模的扩大,中央和地方各级政府投资支出占财政支出的比例越来越大,投资项目全过程跟踪审计已经成为审计部门对大中型政府投资建设项目审计的主要方式。通过实践已取得了较好成效,人们对跟踪审计也有了较全面认识,但由于对投资项目实施跟踪审计是由事后静态审计向事前、事中全过程的延伸,有一些问题亟待进一步探索。文章结合审计实践,分析了当前跟踪审计中存在的主要问题,同时有针对性地提出了具体应对对策。

On the Follow-up Auditing Government Investment Projects

In recent years,with the increase of the fixed assets investment,investment expenditure has grown gradually in the central and local government financial expenditure.So follow-up auditing government investment projects become the main way to audit the large and middle scale government investment items.It achieves good result,but there are some problem that should be resolved.This paper mainly talks about these problems,and then gives some countermeasure painstakingly.