政府投资项目全过程跟踪审计的实施路径与优化研究

Research on the Implementation Path and Optimization of the Full Process Tracking Audit of Government Investment Projects

摘要

政府投资项目全过程跟踪审计是国家审计机关保障财政资金安全、规范建设管理与提升投资效益的重要制度安排。其核心在于通过事前、事中、事后全过程的动态监督，实现对项目建设的实时监控与风险预警，推动审计从“结果控制”向“过程管理”转型。本文立足审计机关视角，系统分析全过程跟踪审计的制度内涵、运行机制与实践困境，提出通过完善法规标准、建设信息化平台、强化数据共享与风险预警、健全结果运用反馈机制等措施，构建涵盖立项、设计、招投标、施工及竣工结算等环节的全周期监督体系，以促进政府投资审计的提质增效，保障公共资金运行的安全与透明。

Abstract

The full-process tracking audit for government investment projects constitutes a critical institutional framework established by national audit authorities to safeguard fiscal fund security, standardize construction management, and enhance investment efficiency. Its core mechanism involves dynamic supervision throughout the project lifecycle—pre-construction, during construction, and post-completion—to achieve real-time monitoring and risk early warning, thereby transitioning audit practices from “result control” to “process management”. From the perspective of audit authorities, this paper systematically analyzes the institutional essence, operational mechanisms, and practical challenges of full-process tracking audits. It proposes measures including refining regulatory standards, developing digital platforms, strengthening data sharing and risk early warning systems, and improving feedback mechanisms for audit outcomes. These initiatives aim to establish a comprehensive supervision system covering project initiation, design, bidding, construction, and final settlement phases, ultimately enhancing the quality and efficiency of government investment audits while ensuring the safety and transparency of public fund operations.

关键词

政府投资 / 全过程跟踪审计 / 审计机关 / 动态监督 / 优化路径

Key words

government investment / whole-process tracking audit / audit institution / dynamic supervision / optimization path

参考文献

[1] 邓玉艳, 罗莎, 薛洁, 等. 全过程跟踪审计在政府投资EPC项目中的应用分析[J]. 会计师, 2024,(21): 78-80.

[2] 徐慧敏. 政府投资建设项目全过程跟踪审计研究[D]. 西南政法大学, 2020.

[3] 王菁. 政府投资项目全过程跟踪审计的问题及对策[J]. 煤炭经济研究, 2015, 35(11): 82-84.