研究型审计必须聚焦重大现实问题——公共投资审计近年来的探索与思考  

Research-based Auditing Must Focus on Major Practical Problems——Exploration and reflection on public investment audit in recent years

作　　者：许亚 Xu Ya

机构地区：[1]审计署固定资产投资审计司,100073

出　　处：《审计研究》2022年第1期20-24,93,共6页Auditing Research

摘　　要：随着我国社会主义市场经济体制的建立完善和投融资体制改革的不断深化,公共投资审计的客观环境和法治条件都发生了深刻变化,必须与时俱进,深入研究新时代公共投资审计面临的新情况、新问题、新业态,把握发展趋势和时代要求。近年来,在固定资产投资审计实践中,认真贯彻署党组关于开展研究型审计的有关要求,坚持问题导向,聚焦公共投资审计重大理论和实践问题,全面审视和重新认识新时代公共投资审计的对象、功能定位,研究完善公共投资审计职责,推动重大公共工程审计入法,有效破解制约投资审计发展的理论和实践难题,积极推进投资审计转型发展和现代化。With the establishment and improvement of socialist market economy and the continuous deepening of the reform of investment and financing system in China, the environment and legal conditions of public investment audit have changed profoundly. Public investment audit shall keep pace with the times. It’s necessary to study the new situations, new problems and new business forms faced by public investment audit in the new era and to follow the trends and the requirements of the times. In recent years, the Department of Fixed-assets Investment Audit of CNAO earnestly implemented the requirements of the CPC Committee of CNAO on implementing research-based auditing,adhered to problem-oriented method, focused on major theoretical and practical issues of public investment audit,comprehensively reviewed and understood the object and function of public investment audit in the new era, studied and improved the responsibilities of public investment audit, and pushed forward the inclusion of public works audit in the law, to effectively solve theoretical and practical problems restricting the development of investment audit, and to actively promote the transformation, development and modernization of public investment audit.

关 键 词：公共投资审计 研究型审计 高质量发展 

分 类 号：D922.26[政治法律—经济法学] F239.4[政治法律—法学]