政府固定资产投资项目的审计风险分析及防范.doc

政府固定资产投资项目的审计风险分析及防范 摘 要：固定资产投资项目是经济学中的概念，它是以货币表现的建造和购置固定资产活动的工作量，国内外关于此类项目的审计风险有较多研究，但是以政府为投资主体的研究还比较少。政府作为投资的第一大主体，对国计民生的影响力不容小觑，因此本文选取政府主体进行此类项目的审计风险研究。阅读大量文献后，选取信息不对称理论作为理论基础支持论点，先从政府固定资产投资项目的投资类型、金额等现状，指出其存在的普遍性问题。接着基于S镇政府固定资产清查的实操经验，从审计主体、审计客体和审计事项三个层面分析其审计风险，并从评估咨询和财税体制两方面指出对此项目审计风险的影响，将此类项目的审计风险从项目本身、内控管理、审计主体和被审计单位四个方面分类。最后，将问题归纳整理，借用国外经验，从政府和审计机构两方面提出防范措施。对此类项目进行审计，是为了规范政府固定资产投资项目，一方面能够引导社会投资、完善投资结构、为社会投资创造良好环境、提高人民生活质量；另一方面是为了完善国家治理，强化政府部门和审计机构的执业素质，促进经济发展向更高效、公平的方向进行。 关键字：政府固定资产投资；审计风险；信息不对称 Analysis and Prevention of Audit Risk of Government Fixed Assets Investment Projects Abstract：In The fixed asset investment project is a concept in economics. It is the workload of building and purchasing fixed assets activities in monetary terms. There are more studies on the audit risk of such projects at home and abroad, but there is still less research on the government as the main body of investment. As the first main body of investment, the governments influence on the national economy and the peoples livelihood should not be underestimated. Therefore, this paper selects the government entity to conduct audit risk research for such projects. After reading a large amount of literature, the information asymmetry theory is selected as the theoretical basis to support the argument. Firstly, from the current situation of investment type and amount of government fixed asset investment projects, the universality of its existence is pointed out. Then based on the practical experience of the S town governments fixed assets inventory, the audit risk is analyzed from the auditing entity, auditing object and auditing matters. And from the evaluation consulting and fiscal and taxation system, it points out the impact of audit risk on this project, and classifies the audit risk of such projects from the project itself, internal control management, auditing entity and audited entity. Finally, the problem is summarized and borrowed from foreign ex