浅析公共工程绩效审计的发展

Analysis on the Development of Public Engineering Performance Audit

随着国家经济的发展,公共财政体制体系的改革、建立和完善,政府投资已逐渐退出了竞争和有利可图的行业,重点向公共工程等公益性项目靠拢,在提高人民生活质量的同时拉动了经济增长。在这个进展中显现出了许多必须重视的情况,重点是投资成果不理想,重复建设,工程效率低下,偶尔有经济犯罪发生。面对这些情况,国家审计机关应当针对投资过程中的违法违规行为进行审计。

With the development of the national economy and the reform,establishment and improvement of the public finance system,government investment has gradually withdrawn from the competition and profitable industries,focusing on public welfare projects such as public works,and improving the quality of life of the people.At the same time,it has stimulated economic growth.In this progress,there have been many situations that must be taken seriously.The focus is on unsatisfactory investment results,repeated construction,inefficient engineering,and occasional economic crimes.In the face of these circumstances,the state auditing agency should conduct audits on violations of laws and regulations in the investment process.