论国家跟踪审计制度对政府投资项目决策风险的监控

本文以国家跟踪审计监督制度为立足点,试图阐述该制度的构建,对政府投资项目的决策风险进行全过程监控的基本原理与积极作用,从而为政府投资的正确决策提供制度上的保障.

On the Control of State Follow-up Auditing on the Decision-making Risk of Government-invested Project

From the view of the supervising system of follow-up auditing, this paper analyzes the basic theories and positive values of the establishment of this system on controlling and supervising the decision-making risks for the government-invested project. Based on this, the paper makes the conclusion that the supervising system of follow-up auditing will supply the systematic guarantee for making correct decision on the government-invested project.