政府投资建设项目审计信息化发展现状和未来方向.pdfVIP

第 44 卷 第 2 期 天 津 科 技 Vol.44 No.2 2017 年 2 月 TIANJIN SCIENCE TECHNOLOGY Feb. 2017 管理与创新 政府投资建设项目审计信息化发展现状和未来方向 关 飞 (南京市政府投资项目审计中心 江苏南京 210008) 摘 要 ：党的十八大以来，从中央到地方都对政府审计工作提出了新的要求，特别是提出了对“公共资金、国有资 产、国有资源和领导干部履行经济责任情况实行审计全覆盖” ，政府投资建设项目作为其内涵和外延也面临解决审 计监督全覆盖问题。信息技术的运用已成为解决这一问题的重要创新手段。就目前国内政府投资建设项目审计信息 化现状作简要分析，并对未来可能应用的方向作了初步思考。 关键词 ：政府投资项目 审计 信息化 中图分类号：F239.1 文献标志码 ：A 文章编号 ：1006-8945 (2017)02-0027-03 Current Situation and Future Direction of Auditing Informatization Development of Government Investment Projects GUAN Fei (Nanjing Government Investment Project Audit Center ，Nanjing 210008 ，Jiangsu Province ，China) Abstract ：Since the 18th National Party Congress ，audit works have been facing new demands from both the central and local level governments．In particular ，the “public funds ，state-owned assets ，state-owned resources and leading cadres to fulfill the economic responsibility of the audit coverage” was put forward ，according to which government invested construction projects will face the full coverage of audit oversight．The use of information technology has become one of the important means to solve this problem．The paper makes a brief analysis on the current situation of the domestic government investment and construction project auditing informatization and makes a preliminary thinking on the possible application direction of its future. government invested project ；audit ；informatization Key words ： 0 引 言 府投资建设项目审计信息化现