浅谈政府投资项目决策阶段审计难点

Discussion on Difficult Points of Audit in Decision-making Stage of Government-invested Projects

随着国家宏观经济及城镇化的发展,政府在建筑行业的投资力度不断加大,虽然在某种程度上推动了经济的发展,但也带来了一定的负面影响,部分官员为追求政绩及某些局部利益盲目决策严重导致了资源的浪费。为了提高政府投资项目的效益,规范政府投融资行为,将审计引入政府投资项目决策阶段十分必要。但目前我国审计机关介入政府投资项目决策阶段依然存在一些困难,通过审计机关、社会公众及政府机构权力结构基础解析对政府投资项目决策阶段几个审计难点进行分析,分别提出了相应的改善措施,为我国政府投资项目决策阶段的审计事业奠定了良好的基础。

With the development of national macro-economy and urbanization, government has constantly increased investment in construction industry. Although this has promoted the economic development to some extent, there are also some negative effects followed by. In order to achieve work performance and partial interests, some officers' blind decisions have seriously caused the waste of resources. In order to improve the benefit of government-invested projects, normalize the investment and financing activities of the government, it 's quite necessary to introduce audit into the decision phase of government-invested projects. However, at present, there are still some problems existing in our country's auditing offices′ access into the decision stage of government-invested projects. By the basic analysis of the power structure of auditing offices, the public and the governmental agencies, the article develops analysis of the several difficult points of audit in the decision-making stage of government-invested projects, and puts forward the corresponding improvement measures, which will lay a solid foundation for the audit cause in the decision stage of government-invested projects.