县级政府投资项目隐蔽工程审计核查：难点与突破路径研究——基于非对称信息的视角

Study on Difficulties and Breakthrough Paths in Audit Verification of Concealed Works in County-Level Government-Invested Projects—From the Perspective of Asymmetric Information

摘要: 为破解县级隐蔽工程审计核查难题，提升审计监督效能，本文以信息不对称理论为基础，结合逆向选择与道德风险理论，系统分析隐蔽工程在事前、事中、事后全流程中的信息不对称表现。聚焦县级层面资源约束、专业支撑不足等特殊性，深入剖析当前核查工作中存在的前期资料管控薄弱、现场检测技术滞后、多方协同机制缺失、审计队伍专业能力不足四大核心难点，针对性地提出“全流程资料管控、技术赋能核查、多方协同联动、专业队伍建设”的突破路径，构建“事前预防、事中跟踪、事后精准核查”的全周期审计模式，旨在通过完善资料管理体系、升级检测装备、搭建信息共享平台、优化审计人员结构等举措，消除信息壁垒，破解隐蔽工程核查困境，从而为县级政府投资项目隐蔽工程审计提供实操性方案，推动审计监督提质增效，助力县域治理能力现代化，保障政府投资项目经得起实践与历史检验。

Abstract: To address the challenges in auditing and verifying concealed projects at the county level and enhance the effectiveness of audit supervision, this paper takes the information asymmetry theory as the core research foundation, combined with adverse selection and moral hazard theories, to systematically analyze the manifestations of information asymmetry in the entire pre-construction, in-construction, and post-construction processes of concealed projects. Focusing on the particularities of county-level regions such as resource constraints and insufficient professional support, the study deeply examines four core difficulties in current verification work: weak pre-stage data management and control, backward on-site testing technology, lack of a multi-party coordination mechanism, and inadequate professional competence of the audit team. On this basis, it proposes targeted breakthrough paths of “full-process data management and control, technology-empowered verification, multi-party collaborative linkage, and professional team building,” and constructs a full-cycle audit model featuring “pre-construction prevention, in-construction tracking, and post-construction precise verification.” The research shows that improving the data management system, upgrading testing equipment, building information sharing platforms, and optimizing the structure of audit personnel can effectively break information barriers and resolve the predicament of concealed project verification. This paper aims to provide practical solutions for the audit of concealed projects in county-level government-invested projects, promote the quality and efficiency of audit supervision, assist in the modernization of county governance capacity, and ensure that government-invested projects can stand the test of practice and history.