固定资产投资审计的现状和对策

Present Situation and Counter-measures for Fixed Asset Investment Audit

为了切实履行《审计法》、《审计法实施条例》所赋予的监督职责,落实国务院2004年7月颁布的《关于投资体制改革的决定》对审计机关提出的新要求,审计机关有必要加强固定资产投资审计。本文分析了审计机关固定资产投资审计的现状及其成因,并提出了若干对策建议。

The fixed asset investment from Chinese Government in public infrastructure and other areas has increased sharply in recent years. There are many irregularities in the investment process and supervision of government audit agencies needs improvement. This paper first analyses the present situation of fixed asset investment audit and its underlying reasons, and then puts forward some counter-measures for improvement.