政府投资效益审计研究

Research of Audit on Government Investment Benefit

随着公共财政投资的不断加大,政府投资效益审计的重要性也随之日益凸显。作为审计机关面临的新课题,审计机关能否不失时机地实施政府投资效益审计就成为衡量政府审计是否具有适应能力和活力的重要标志。我国政府审计应顺应现代审计发展的目标,正确认识政府投资审计,全面、系统、优质、高效开展效益审计,以充分发挥国家审计"免疫"的功能,帮助改善政府投资管理,提高政府投资绩效。

With the increasing of public financial investment, the importance of government investment benefit audit has also become increasingly prominent. As a new task for audit institutions, whether the audit institution can lose no time to implement government investment benefit audit is viewed as an important symbol of adaptability and vitality of the government. Our government audit should conform to the goal of modern audit. We should correctly understand the government investment audit, practice comprehensive and systemic benefit audit with excellent quality and high efficiency, so as to give full play to the function of ＂immunity＂ of the state audit and help to improve the government investment management, then improve the government investment performance.