摘要
在我国政府投资项目审计不断收紧的当下,为了提高对政府投资项目的监管能力,解决投资项目审计风险问题,更好地发挥政府投资项目改善民生、促进经济社会发展的作用,对经济法学背景下的政府投资项目审计问题进行研究。首先对当前政府投资项目审计面临的问题进行分析,并针对现存问题,提出包括加强审计风险预防、减少审计风险出现概率,完善相关制度、加强政府投资项目审计法律法规的制定等在内的针对性化解对策,以期为避免重大审计风险,更好地发挥政府投资项目的经济作用提供一定帮助。
At a time when the audit of government investment projects in China is constantly tightened,in order to improve the supervision ability of government investment projects,solve the audit risk of investment projects,and give better play to the role of government investment projects in improving people’s livelihood and promoting economic and social development,this paper studies the audit of government investment projects under the background of economic law.Firstly,it analyzes the problems faced by the current audit of government investment projects.It can be seen that the current audit faces problems.In view of the existing problems,this paper puts forward targeted countermeasures,including strengthening the prevention of audit risk and reducing the probability of audit risk,in order to provide some help to avoid major audit risks and give better play to the economic role of government investment projects.
作者
周蓓
唐烈英
ZHOU Bei;TAN Lie ying(School of economic law,Southwest University of Political Science&Law,Chongqing 401120)
出处
《湖南工业职业技术学院学报》
2022年第2期42-44,60,共4页
Journal of Hunan Industry Polytechnic
基金
国家社科基金项目“新业态从业人员劳动权法治化保障研究”(21BFX129)阶段性成果
关键词
经济法学
政府投资项目
审计风险
问题分析
economic law
government investment projects
audit risk
problem analysis
