美国公共工程审计的做法及对我国投资审计的借鉴意义  

Inspiration for China's Investment Audit from U.S. Public Works Audit

作　　者：宋晖 

机构地区：[1]审计署驻重庆特派员办事处,邮政编码401147

出　　处：《审计研究》2018年第1期46-50,共5页Auditing Research

摘　　要：比较分析近年来美国在公共工程审计方面的基本做法后发现,美国公共工程审计通过融合多种审计方式,重点开展了公共工程项目的绩效审计,其在内容上重点反映政府投资项目的运转效率、投资政策的执行效果和管理部门的履职能力;重在评估项目的可行性、效果的可达性和资源的整合性,不断促进公共资金的安全使用和建设市场的稳步规范。结合我国投资审计的发展现状及特点,旨在借鉴美国公共工程审计的有效做法,从突出项目绩效的审计目标、实现投资全过程审计、创新审计技术方法手段和有效融合多种审计模式等方面,进一步提升我国投资审计的质量与效率。By analyzing the measures of the U.S. public works audits, we find that the U.S. Public works audits are mainly performance audits of public projects with a combination of various audit methods. Attention are given to operation efficiency of government invested projects, effects of investment policies and management departments＇ performance of duties. The feasibility, effectiveness and resources allocation of public works are evaluated to promote the security of public funds and the regulation of construction market. The U.S. Public works audit has some implications for China＇s government investment audit in the aspects of performance audit objectives, whole process audit, technological innovation and audit mode integration.

关 键 词：公共工程审计 投资审计 审计模式 

分 类 号：F239.6[经济管理—会计学]