强化政府投资项目竣工财务决算审计的路径与方法

The Path and Method of Strengthening the Audit of Financial Accounts for Completed Government Investment Projects

摘要

政府投资项目竣工财务决算审计作为国有资产管理的重要环节，对规范资金使用流程、强化项目过程管控具有关键价值。当前审计工作面临项目资料完整性缺失、审计力量配置失衡、信息化应用程度偏低等现实挑战。资料收集环节标准缺位，导致审计基础薄弱；人员配置区域差异明显，影响审计质量均衡发展；传统审计方式效率受限，难以适应项目规模扩张需求。针对上述问题，应建立资料归集标准化机制，确保审计基础数据准确完整；构建审计力量统筹调配体系，实现人力资源优化配置；推进数字化审计平台建设。

Abstract

As an important part of state-owned asset management, the audit of financial settlement of government investment projects has critical value in standardizing the process of fund utilization and strengthening project process control. The current audit work faces practical challenges such as incomplete project data, imbalanced allocation of audit forces, and low level of information technology application. The lack of standards in the data collection process has led to a weak audit foundation; The significant regional differences in personnel allocation affect the balanced development of audit quality; Traditional auditing methods have limited efficiency and are difficult to adapt to the expansion needs of project scale. In response to the above issues, a standardized mechanism for data collection should be established to ensure the accuracy and completeness of audit basic data; Establish a comprehensive audit force allocation system to achieve optimized allocation of human resources; Promote the construction of a digital audit platform.

关键词

政府投资 / 项目竣工 / 财务决算审计

Key words

government investment / Project completion / Financial settlement audit

参考文献

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