基层审计机关工程投资审计目标偏离的成因分析与对策研究

Analysis of the Causes and Countermeasures of Deviation in Audit Objectives of Engineering Investment Audits in Grassroots Audit Institutions

摘要: 本研究聚焦基层审计机关在推进工程投资审计转型过程中“目标偏离”现象的成因及其对策。自2017年以来，审计署通过一系列政策文件明确提出“三个转变”要求，即由数量规模向质量效益、由单一工程造价审计向全面投资审计、由传统投资审计向现代投资审计转变。但是，由于基础审计机关受限，导致基础审计机关工程投资审计目标形成了偏离。本文指出，当前基层审计工作未能完全贯彻这一转型目标，其主要原因可归纳为主体，客体和环境三大方面。并且针对上述问题，文章提出了相应的对策。研究认为，只有以制度为保障、人才为支撑、技术为引领，构建全周期管理体系和跨部门协同工作机制，才能真正实现投资审计从“以审促改”向“以审促效”的深度转型，从而为国家工程投资管理提供更加高效、透明和规范的风险防控支撑。

Abstract: This study focuses on the causes of “goal deviation” in the transformation process of engineering investment audits conducted by grassroots audit institutions, as well as the corresponding countermeasures. Since 2017, the National Audit Office has issued a series of policy documents clearly proposing the “Three Transformations” requirements: shifting from quantity and scale to quality and efficiency, from single engineering cost audits to comprehensive investment audits, and from traditional investment audits to modern investment audits. However, due to limitations faced by grassroots audit institutions, these goals have not been fully realized in practice. This paper identifies that the current grassroots audit work has not fully implemented these transformation goals, primarily due to factors related to the subject (auditors), the object (audit targets), and the environment (institutional and technical support). To address these issues, the study proposes corresponding countermeasures. The research suggests that only by ensuring institutional safeguards, supporting talent development, and leading with technology can a full-cycle management system and cross-departmental collaborative working mechanism be established. This would enable a deep transformation of investment audits from “auditing for correction” to “auditing for efficiency”, thereby providing more efficient, transparent, and standardized risk prevention support for national engineering investment management.