我国政府投资基金审计研究

Research on the Auditing of Government Investment Funds in Our Country

设立政府投资基金是我国创新财政资金使用方式的举措,政府投资基金自2015年后喷发式增长,在带动社会资金参加经济社会建设、提供基础实施和公共服务等方面起到显著作用。目前政府投资基金存在的问题主要有设立时比较分散、统筹不够,一些投资项目存在偏离政策目标问题,资金利用效率不高以及部分项目未达预期效益,考核评价体系有待完善,退出效率需要提升等。审计机关近几年对政府投资基金开展了审计,重点关注了财政资金投入、投资项目与基金设立目标不符等问题,但未能涵盖投资基金的全部管理环节。今后应在政府投资基金设立、筹资、投资、预算和资产管理、终止和退出等方面加强审计,这些审计内容将构成完整的政府投资基金审计框架。

Establishing government investment funds is a way to innovate the use of fiscal funds in China. Such funds have grown exponentially since 2015, and have played a significant role in driving social funds to participate in economic and social development and in providing infrastructure and public services. At present, government investment funds are scattered without coordination, and some investment projects encountered problems including deviations from policy objectives, low capital utilization efficiency, failure to attain expected benefits, inadequate assessment and evaluation systems, or low exit efficiency. Audit institutions have audited government investment funds in recent years, focusing on fiscal funds, investment projects inconsistent with original goals, and etc. However, the audits failed to cover all aspects of fund management. In future, such audits should be strengthened in six aspects: establishment of investment funds, financing, investment, budgeting and asset management, termination and exit, which will constitute a complete framework for auditing government investment funds.