审计监督助力政府投资基金管理

Auditing Supervision Helped the Management of Government Investment Funds

政府投资基金设立的目的主要是要借助资本市场化运作优势,更好发挥财政资金的杠杆作用,提高财政资金支持实体经济的效率。其优点是投资形式灵活,投资范围广泛,但也加剧了审计监督的难度和可能存在的审计风险。通过梳理审计报告反映的相关问题,从财政管理体制层面寻找成因,更好提升审计促进政府投资基金提质增效的效能。

The purpose of setting up a government investment fund is to take advantage of the market-oriented operation of capital,give better play to the leverage role of fiscal funds and improve the efficiency of fiscal funds in supporting the real economy.Its advantages are flexible investment form and wide investment scope,but it also aggravates the difficulty of audit supervision and possible audit risks.By sorting out the relevant problems reflected in the audit report and looking for the causes from the perspective of financial management system,we can better enhance the effectiveness of auditing in promoting the quality and efficiency of government investment funds.