论基建审计风险规避存在的问题和对策

Problems and countermeasures of risk avoidance of capital construction audit

在审计工作中,对资本结构进行审计,对完善工程建设投资、节约建设资金以及加强内部调控都有着重要的意义。在资本结构审计中难免遭遇风险,要实现规避风险,就要了解其风险形成的原因,通过深入探讨这些存在的风险,来进一步降低基建审计的风险。城市基础设施建设是近年来城市建设中的热点,在社会主义市场经济体制和国家对基础项目建设不断完善的情况下,越来越多基础设施建设项目推出。在基建财政资金的分配上建立起基金的主要投资制度,再以其他资金来源为补充渠道。而基金投资产生的效益多少与审计结果是否准确有着密切联系。准确审计建设资金有利于科学有效控制工程造价,以充分利用资金,发挥资金的最大效能,以确保工程的质量,加强政府建设。但考虑到基础设施项目所具有的特点也给审计带来了比较多的问题,这些项目比较复杂,一般跨度的时间比较长,讲究专业能力,审计时难以全面顾及,力度也不够,审计难度比较大。文章就基础设施建设中出现的审计问题以及解决办法进行了探究。

Audit of capital structure in audit work has an important significance for improving engineering construction investment, saving construction funds and strengthening internal control.In the capital structure audit, it is inevitable to encounter risks, to avoid the risk;we should understand the reasons for the formation of the risk, through in-depth study of these risks to further reduce the risk of infrastructure andit.Urban infrastructure construction is a hot spot in the urban construction in recent years,in the socialist market economic system and the state of the country on the basis of continuous improvement of project construction,more and more infrastructure projects launched.The main investment system of the fund is set up in the allocation of the financial capital of capital construction,and the other funds are added to the fund. And the effectiveness of the fund＇s investment is closely related to the audit resuhs.Accurate audit of construction funds is conducive to scientific and effective control of project cost,in order to make full use of funds,play the greatest effectiveness of funds to ensure the quality of the project,strengthen government building.But taking into account the characteristics of infrastructure projects have also brought a lot of problems, these projects are more complex, the general span of the time is longer, pay attention to professional skills, the audit is difficult to fully take into account, the intensity is not enough, the audit is more difficult. In this paper, the audit problems and solutions in the construction of basic facilities were studied.