问题导向的公共投资审计模式研究  

Research on Problem-oriented Public Investment Audit Mode

作　　者：李曼 陆贵龙[2] Li Man;Lu Guilong

机构地区：[1]南京审计大学政府审计学院,邮政编码211815 [2]审计署驻南京特派员办事处

出　　处：《审计研究》2018年第4期62-69,共8页Auditing Research

基　　金：南京审计大学政府审计研究基金项目"公共工程项目绩效审计模式研究"和江苏高校品牌建设工程(PPZY2015A077)资助

摘　　要：政府审计是公共投资监管体系中的重要组成部分,目前大多数公共投资项目已经普遍应用跟踪审计,在促进公共资金的合法有效利用中发挥了重要作用。近年来,随着外部环境的变化,跟踪审计已经越来越无法满足新时代国家治理目标的要求。本文指出了现有公共投资跟踪审计的现实问题,提出问题导向的公共投资审计模式,对跟踪审计进行修正和完善,并分析了问题导向的公共投资审计模式的原则、构建思路和内容。在此基础上,对某省审计厅的审计项目进行了检验。研究发现,问题导向的公共投资审计是实现新时代国家治理目标的有效手段之一,是跟踪审计的创新和发展,旨在解决跟踪审计中审计力量不足、资源分配不合理等问题,有利于实现审计全覆盖和提高审计效率。Government audit is an important part of the public investment supervision system. Real-time audit has been used in most of the public investment. It plays an important role in promoting legal and effective use of public funds. But in recent years, real-time audit has been increasingly unable to meet the requirements of national governance objectives in the new era. This paper points out the existing public investment audit mode - the realistic problems of real-time audit, creatively puts forward the problem-oriented public investment audit mode, improving real-time audit, and analyzes the principles, ideas and content of the problem-oriented public investment audit mode. On this basis, the audit projects of a provincial audit office are tested. It is found that the problem-oriented public investment audit is one of the effective means to achieve the goal of the new era national governance. It is an important method to support and improve real-time audit. It aims to solve the problems of insufficient audit strength and unreasonable allocation of resources in real-time audit, and achieve the balance of full audit coverage and audit efficiency.

关 键 词：公共投资 问题导向 新时代 国家治理 全覆盖 

分 类 号：F239.4[经济管理—会计学]