國(guó)家建設(shè)項(xiàng)目審計(jì)引起法律訴訟的風(fēng)險(xiǎn)及其控制

1、國(guó)家建設(shè)項(xiàng)目審計(jì)引起法律訴訟的風(fēng)險(xiǎn)及其控制張林軍（西北工業(yè)大學(xué)管理學(xué)院，陜西西安710072）摘要：針對(duì)政府建設(shè)項(xiàng)目審計(jì)風(fēng)險(xiǎn)引起法律訴訟的問(wèn)題，本文分析了投資項(xiàng)目審計(jì)風(fēng)險(xiǎn)引起法律訴訟的成因及特征，提出完善審計(jì)模型控制，嚴(yán)格執(zhí)行審計(jì)準(zhǔn)則，努力創(chuàng)建良好審計(jì)執(zhí)法環(huán)境，提高審計(jì)人員素質(zhì)等控制措施。關(guān)鍵詞:建設(shè)項(xiàng)目審計(jì)風(fēng)險(xiǎn)Risk Causing the Lawsuits in State Construction Project Audit and its ControllingZHANG LinjunSchool of Management, Northwestern Polytechnical U

2、niversity, Xi an Shaanxi 710072Abstract: It is always the aim of practitioners and researchers of audit to find applicable ways to effectively circumvent and control audit risk, reduce audit costs and improve audit quality. Through continuous research and reflection, audit profession and theoretical

3、 circles have made breakthrough in the aspects of understanding and practice of audit risk. To control the risk of government investment audit causing the problem of increasing numbers of lawsuits, the author with a long experience of audit practice analyses the reasons why investment audit causes a

4、n increasing number of litigation and introduces its characteristic. In this paper, the author also gives some advices on the control of the litigation risk through the ways of improving the audit model control, carrying out the audit standard strictly, working hard to set up good law enforcement en

5、vironment for audit and improving the quality of audit staff.Key words : audit, construction project, risk control, litigation一、國(guó)家審計(jì)風(fēng)險(xiǎn)及其控制探討的必要性Necessity of discudiscussingrisk riskofNationalofNationalauditauditand anditscontrcontrolits在審計(jì)理論研究方面，審計(jì)模式的發(fā)展經(jīng)歷了以查錯(cuò)糾弊為審計(jì)主要目的，依賴(lài)審計(jì)人員主觀經(jīng)驗(yàn)判斷的傳統(tǒng)帳項(xiàng)基礎(chǔ)審計(jì)和根據(jù)符合性測(cè)試結(jié)果

6、確定實(shí)質(zhì)性測(cè)試工作量及 工作重點(diǎn)的制度基礎(chǔ)審計(jì)兩個(gè)發(fā)展階段。到上世紀(jì)年代以來(lái)，針對(duì)審計(jì)的訴訟案件不斷增多，為了有效規(guī)避和控制審計(jì)風(fēng)險(xiǎn)，降低審計(jì)成本，提高審計(jì)質(zhì)量，審計(jì)職業(yè)界和理論界經(jīng)過(guò)不斷研究和思考，在審計(jì)風(fēng)險(xiǎn)認(rèn)識(shí)和實(shí)踐方面取得了突破性進(jìn)展，審計(jì)模式已從制度基礎(chǔ)審計(jì)發(fā)展到了風(fēng)險(xiǎn)基礎(chǔ)審計(jì)。具體方法是在制度基礎(chǔ)審計(jì)方法的基礎(chǔ)上，充分考慮各種風(fēng)險(xiǎn)因素，以評(píng)價(jià)審計(jì)風(fēng)險(xiǎn)為切入點(diǎn)，在審計(jì)全過(guò)程中對(duì)風(fēng)險(xiǎn)不斷地進(jìn)行評(píng)估和控制。Theoretical studies of audit, the development of audit modelexperienced two stages, with trou

7、bleshooting and correctingdisadvantages as its main purpose, the traditional accountsaudit relying on auditors subjective experience andsystem-basedauditinaccordancewithtestresultsconsistentwiththe substantiveteststodeterminethe workloadand focus.To the 1970s,thecourtcasesagainstauditwere continuous

8、lyincreasing, in order to effectively circumvent and controlauditrisk,reduceauditcosts,improveauditquality,throughcontinuous research and reflection, audit profession andtheoretical circles has made breakthrough in the aspects of understanding and practice of audit risk. The audit mode hasdevelopedf

9、romsystem-basedaudittorisk-basedaudit.Thisisdone based on the system-based audit approach, fullyconsidering various risk factors, with evaluation as an entry point, continuously assess and controlof audit riskinrisktheentire audit process.隨著體制改革不斷深化，國(guó)家加大投資力度，實(shí)施西部大開(kāi)發(fā)，國(guó)家建設(shè)項(xiàng)目投資審計(jì)實(shí)踐的環(huán)境發(fā)生了重大變化，加強(qiáng)對(duì)政府投資項(xiàng)目監(jiān)

10、督始終是我們工作的重點(diǎn)。在我們的審計(jì)實(shí)踐中雖然審計(jì)的法律訴訟案件還未達(dá)到“訴訟爆炸”的局面，但是隨著法制的健全，人們法律意識(shí)的加強(qiáng)，以及市場(chǎng)化程度的提高和經(jīng)濟(jì)活動(dòng)的日益復(fù)雜化，審計(jì)風(fēng)險(xiǎn)不斷加大。在固定資產(chǎn)投資審計(jì)領(lǐng)域中，由于國(guó)家建設(shè)項(xiàng)目的獨(dú)特性決定了國(guó)家建設(shè)項(xiàng)目審計(jì)工作涉及的工程內(nèi)容、技術(shù)性、管理體制、等諸多方面的原因，造成了目前國(guó)家建設(shè)項(xiàng)目審計(jì)執(zhí)法中存在較大風(fēng)險(xiǎn)，易引起法律訴訟，須引起我們的足夠重視和認(rèn)真對(duì)待。國(guó)家建設(shè)項(xiàng)目審計(jì)中風(fēng)險(xiǎn)基礎(chǔ)審計(jì)理論的建立和研究已刻不容緩的擺在我們從事投資審計(jì)工作者面前。With the continuous deepening of reform, the st

11、ate increasedinvestment,implementedwesterndevelopment,the environmentof state construction projects investment in audit practicehas changed a lot, strengthening supervision of governmentinvestmentprojectshasalwaysbeenthefocusofourwork.Inourauditpractice,althoughthecourtcasesofaudithadnotyetreachedth

12、esituationof"litigationexplosion",aslegalsystemsperfectness,people'slegalawarenesssstrengthen,as well as a higher level of market and economic activitiesbecome increasingly complex, the audit risk is continuouslyincreasing.Intheareasoffixedassetsinvestmentinaudit,because the unique nat

13、ure of state construction projectdetermines the involved audits project contents, technical,managementsystem,andmanyotherreasons,resultinginabigrisk in current audit law enforcement for state constructionproject,whichiseasytoleadtolegaldisputesandshouldbeenough to arouse our attention and serious tr

14、eatment. Theestablishment and research of risk-based auditing theory of state construction project have been immediately placed in front of our audit workers engaging in investment audit.二、國(guó)家建設(shè)項(xiàng)目審計(jì)風(fēng)險(xiǎn)成因及特征Causes and characteristics of audit risk of state constructionproject1 、一般審計(jì)風(fēng)險(xiǎn)及特征Generalauditris

15、kand itscharacteristics風(fēng)險(xiǎn)是指在特定客觀情況下，特定時(shí)期內(nèi)某一事件的預(yù)期結(jié)果與實(shí)際結(jié)果之間的變動(dòng)程度，是一種能帶來(lái)?yè)p失的不確定性。審計(jì)風(fēng)險(xiǎn)是風(fēng)險(xiǎn)在審計(jì)工作程序中的具體表 現(xiàn)形式，是指審計(jì)事項(xiàng)存在重要錯(cuò) 誤，而審計(jì)人員審計(jì) 后發(fā)表不 恰當(dāng)審計(jì)意 見(jiàn)的可能性。審計(jì)風(fēng)險(xiǎn) （ AR, Audit Risk ）由固有風(fēng)險(xiǎn) (IR, Inherent Risk) 、控制風(fēng)險(xiǎn) (CR, Control Risk) 、檢查風(fēng)險(xiǎn) (DR, Detection Risk) 構(gòu)成， 其關(guān)系 為審計(jì)風(fēng)險(xiǎn) AR 固有風(fēng)險(xiǎn) IR 控制風(fēng)險(xiǎn) CR檢查風(fēng)險(xiǎn)DR 。Risk is that in a p

16、articular and objective case, within aspecific period of time, the extent of changes between anevent s expected results and the actual results, it isuncertainty which can bring loss.Auditriskistherisk s concreteformsinauditprocedures,in which there are big errors in audit matters, and there ispossib

17、ilityofauditorsputtingforwardinappropriateopinionsafter the audit.Auditrisk(AR)consistsofinherentrisk(IR),controlrisk(CR), detection risk (DR), its relationship is audit risk AR =IR CR*DR.其中固有風(fēng)險(xiǎn)是指假定不存在 相關(guān) 內(nèi)控制度時(shí) 企業(yè)整體財(cái)務(wù)報(bào) 表和帳面及業(yè) 務(wù)處 理過(guò)程中產(chǎn)生錯(cuò)錯(cuò) 誤的可能性， 它獨(dú)立于審計(jì)過(guò)程之 外，與被審計(jì) 單位自身 經(jīng)營(yíng)特點(diǎn)、業(yè) 務(wù)性質(zhì)、人員素質(zhì)有 關(guān)?？刂骑L(fēng)險(xiǎn)是指 可能出現(xiàn) 的重

18、大錯(cuò) 報(bào)，未被被 審單位 的內(nèi)控結(jié) 構(gòu)及時(shí)發(fā) 現(xiàn)，防治的風(fēng)險(xiǎn)， 檢查風(fēng)險(xiǎn)是指內(nèi)控制度未能發(fā)現(xiàn)的錯(cuò) 誤同時(shí)也未能 被審計(jì)人員的實(shí)質(zhì)性測(cè)試發(fā)現(xiàn)的可能性。 其中固有風(fēng)險(xiǎn)和控制風(fēng)險(xiǎn)是審計(jì)人員 難以控制的，因 此未將審計(jì)風(fēng)險(xiǎn)降低到 可接受的水平上，在實(shí)施項(xiàng)目時(shí) 必須對(duì)審計(jì)項(xiàng)目的固有風(fēng)險(xiǎn)和控制風(fēng)險(xiǎn)進(jìn)行有效評(píng)估和識(shí) 別，并對(duì)檢查風(fēng)險(xiǎn)作 出適當(dāng)安排 ，通過(guò)審計(jì)人員實(shí)施過(guò)程中 采取有效 措施進(jìn)行控制來(lái)降低風(fēng)險(xiǎn) 水平 。Inherent risk is the assumption that there is no related internal control system, the possibility

19、oferrors arising in processing overall financial statements and book business, it is independent ofauditing process, related with the audited unit s own operating characteristics, business properties,personnel quality. Control risk is the risk of misstatement may occur, which have not been detectedt

20、imely and prevented by the audited unit s internal control structure. Detection risk is the possibilityof the error not detected by internal control system, which is also not discovered by auditorssubstantive test. Of which inherent risk and control risk are difficult to control for the audit staff,

21、 andtherefore do not reduce audit risk to an acceptable level, in the implementation of the project, effective assessment and identification of inherent risks and control risks of audit projects are necessary, as well as making appropriate arrangements for checking the risks, reducing the level of r

22、isk through taking effective measures to control in the implementing process of audit staff .審計(jì)風(fēng)險(xiǎn)一般具有以下特征:Generallyauditriskhas followingcharacteristics:(1) 客客觀觀存存在在性性：風(fēng)險(xiǎn)存在于 整個(gè)審計(jì)過(guò)程是一種客觀 現(xiàn)實(shí)不依人的意 志為轉(zhuǎn)移 ，審計(jì)人員只能通過(guò)采取有效的方法 或程序去抑 制、降低 或控制。(2) 不不確確定定性性：具體表 現(xiàn)在經(jīng)濟(jì) 后果發(fā)生與 否、造成的損失 嚴(yán)重程度、審計(jì)人員 承擔(dān)責(zé)任大小不確定等， 也是一種 潛在的風(fēng)險(xiǎn)。

23、(3) 經(jīng)經(jīng)濟(jì)濟(jì)損損失失的的嚴(yán)嚴(yán)重重性性：風(fēng)險(xiǎn)一 旦發(fā)生 會(huì)造成 嚴(yán)重的經(jīng)濟(jì) 后果， 被審單位 的形象 和資信度會(huì)受 到損害，甚至?xí)绊?到建設(shè)項(xiàng)目的 順利 進(jìn)行。 就公眾 和投 資者 而言在不 恰當(dāng)審計(jì) 報(bào)告的誤導(dǎo) 下會(huì)影響其 投資決 策的正確作出引發(fā)經(jīng)濟(jì)損失。審計(jì) 機(jī)關(guān) 和人員的 形象 和執(zhí)法 權(quán)威 性會(huì)受到各方面的質(zhì) 疑，嚴(yán)重者 將引發(fā)司法訴訟。(4) 可可控控性性：指審計(jì)風(fēng)險(xiǎn) 并非完 全無(wú)法控制和化 解，通過(guò)執(zhí)行有效的審計(jì)程序和運(yùn)用完善的審計(jì)技術(shù)方法是 可以將風(fēng)險(xiǎn)控制在一個(gè) 盡可 能低的 水平 上的。(5) 不不可可計(jì)計(jì)量量性性：指風(fēng)險(xiǎn) 難以精確計(jì)量， 只能經(jīng)過(guò)定性和定量 相結(jié)合的方式

24、進(jìn)行 比較分 析和控制。(1) Objective existence: Risk exists throughout the audit process is an objective reality independent of people's will, only through theadoptionofeffectivemethodsorprocedurescouldtheauditorsinhibit,reduce or control the risk involved.(2) Uncertainty: It is concretely represented in w

25、hether economic consequence occurs or not, severity of resulted loss, uncertainty ofthesizeofresponsibilitythatauditorstake,etc.,and alsoa potentialrisk.(3)Severityofeconomicloss:Riskeventwouldcauseseriouseconomicconsequence, the audited unit s image and creditworthiness will bedamagedandevenaffectt

26、hesmoothcarryingoutof constructionprojects.Forthepublicand investors,inappropriateauditreportswillmisleadtheirinvestmentdecisionsand causeeconomicloss.The imageofauditinstitutionsandtheirpersonnel,andthelawenforcementauthoritywillbe challengedinallaspects.Moreseriously,itwillleadtojudicialproceeding

27、s.(4)Controllability:Theauditriskisnotcompletelyunabletocontrolandresolve, through implementationof effectiveauditproceduresanduseofsoundauditingtechniques,theriskcanbecontrolledtoalevelas low as possible.(5)Immeasurability:It isdifficultto measuretheriskaccurately.Forauditorstocompare,analyzeandcon

28、trolthe riskeffectively,theymustrely on a combination of qualitative and quantitative measurement.2、國(guó)家建設(shè)項(xiàng)目審計(jì)風(fēng)險(xiǎn)成因Causes of state construction project audit risks國(guó)家建設(shè)項(xiàng)目 可能引起法律訴訟的風(fēng)險(xiǎn)主要是被審計(jì) 單位 和有 關(guān)責(zé)任 人認(rèn)為審計(jì) 機(jī)關(guān)實(shí)施的某種具體行政行為侵害其 合法權(quán)益而提起的行政訴訟和因?qū)徲?jì)報(bào)告和審計(jì) 處理處罰 中存在錯(cuò) 誤引起 其經(jīng)濟(jì)利益或信譽(yù) 損害而導(dǎo)致 的司法訴訟。審計(jì)風(fēng)險(xiǎn)的形成通常 有以下 幾方面原因：The r

29、isk of state construction project likely causedlitigationismainlythattheauditedentityand thosewho areresponsiblebelievethata specificadministrativeactof theaudit authority is against their legitimate rights andinterestsandthey resorttoadministrativeproceedings,and,if thereare theeconomicinterestsorr

30、eputationdamage causedby the errorsinauditreportandthe consequentaudit penalties,they might initiate judicial proceedings. Formation of auditrisk generally has following reasons:（1）被審單位以假帳對(duì)付審查。有些單位采用 對(duì)內(nèi)對(duì) 外兩套帳的造 假方式對(duì) 付稅務(wù)財(cái) 政及審計(jì) 檢查， 甚至一些人員 采取與相關(guān)單位互相串通 ，提 供虛假 資料的方式 隱瞞其違 法違紀(jì)問(wèn)題The auditedunitfalsifyingacc

31、ountstodealwiththeauditreview. Some units create false accounts, the internal andexternal two sets accounts, adopt false financial andaccounting methods, to deal with the tax review. The typical way for some officersinspectionintheand audit audited unitto conceal their illegal disciplinary problems

32、involves colluding with each other with the relevant units and giving false information.（ 2 ）審計(jì)人員有限理性。在現(xiàn)實(shí)中完全理性的認(rèn)識(shí)是不存在的， 盡管職業(yè)要 求審計(jì)人員必須具備足夠的理性意識(shí)，但在特定的環(huán)境中盡管審計(jì)人員 掌握了一定的經(jīng)濟(jì)法律 知識(shí)，據(jù)有相當(dāng)?shù)膶?shí)踐經(jīng)驗(yàn)但由于 被審單位造假手 段的不斷改變，經(jīng)濟(jì)環(huán)境的日 趨復(fù)雜時(shí)的審計(jì)人員難以完全無(wú)遺漏 的查 出被審單位 的全部經(jīng)濟(jì) 問(wèn)題 。 同時(shí)，由于審計(jì)人員 自身 素質(zhì)存在 差異，也因?qū)?wèn)題檢 查深度和力度的不同而帶來(lái)不 同程度的風(fēng)險(xiǎn)Boundedr

33、ationalityof theauditors.Perfectrationalitydoesnotexist.Thoughthejobrequiresauditorstohave sufficientrational consciousness, but in a particular environment,despite the fact that auditors master a certain amount ofeconomicandlegalknowledgeandhavea considerablepracticalexperience,it isimpossibleforth

34、eauditorstocompletelyandexhaustivelyidentifyalltheeconomicproblemsoftheauditedunits because of the changing falsifying ways of the auditedunitandtheincreasingcomplexityofeconomicenvironment.Atthesame time,duetodifferencesinthe qualityoftheauditorsthemselves, also because of the differences in the de

35、pth and intensity of audit check of the problems surfaced, there are different levels of risk.（ 3 ）審計(jì)方法存在固有局限。 。 審計(jì)測(cè)試的 任何 一種方法 都有其局限性，必須在一定的前提條件下才能充分發(fā) 揮其有效性， 例如 ，進(jìn)行 抽測(cè)時(shí)若被 審單位內(nèi)控制度較健全有效， 樣本的檢查就較可能達(dá)到要 求，否則，樣本可能說(shuō)明不了實(shí)質(zhì)性 問(wèn)題，審計(jì)人員 可能因此作出錯(cuò)誤的判斷。The inherent limitations of audit methodology. Audittesting has i

36、ts limitations of its every method, in order togivefullplaytoitseffectiveness,itmustbe undercertainpreconditions.Forexample,when youcarryoutsamplingtests,the more perfect and effective the audited units internalcontrolsystemis,themore likelythesamplecheckmeettothequalifications, otherwise, the sampl

37、e may not indicate thesubstantiveissues,theauditorsmay thusmake wrongjudgments.（ 4 ）客觀環(huán)境復(fù)雜化 。隨著 社會(huì) 發(fā)展經(jīng)濟(jì) 關(guān)系 的多元化，審計(jì)環(huán)境 也愈來(lái)愈復(fù)雜， 新問(wèn)題新 的訴訟案件的不斷 出現(xiàn)給 審計(jì)工作帶來(lái) 巨大壓力和困難 ?，F(xiàn) 行法律法規(guī)的局 限和不 配套無(wú)法適應(yīng)實(shí)際工作發(fā)展要 求，等客觀情況 都增加了審計(jì)執(zhí)法中的不確定因素。Complexion of objective environment. With the socialdevelopment and the diversification o

38、f economic relations, the audit environment has also become increasingly complex, newproblems and the continual emergence of court cases create enormous pressure and difficulties on audit work. The limitations and incompatibility of existing laws andregulationsisunabletoadapttothedevelopmentrequirem

39、entsofpracticalwork,suchobjectivecircumstanceshaveincreasedthe uncertainty in audit law enforcement.3、國(guó)家建設(shè)項(xiàng)目審計(jì)存在的風(fēng)險(xiǎn)Riskof stateconstructionproject audit對(duì)于國(guó)家建設(shè)項(xiàng)目而言 由于 自身的獨(dú)特性決定了建設(shè)項(xiàng)目審計(jì)工作內(nèi)容較多、技術(shù)經(jīng)濟(jì)性較強(qiáng)、涉及到 財(cái)政預(yù) 算管理體制、投資 融資體制和工程建設(shè)管理體制等多方面法律法規(guī)；同時(shí)隨著我國(guó)加入 ，給建設(shè)項(xiàng)目審計(jì)帶來(lái)法律方面的新挑戰(zhàn) ，造成項(xiàng)目審計(jì)執(zhí)法中存在一 些難以避 免的不確定性，加 劇了審計(jì)風(fēng)險(xiǎn)。 如

40、在具體工作中存在 :The unique nature of the state construction projects determines their audit contents arecomparatively extensive and highly technical and economic innature,involvingvariouslawsand regulationconcerningfiscalbudgetmanagement system,investmentandfinancingsystemandprojectconstructionmanagement

41、systemand many otheraspects.Meanwhile, with China's successful entry into the WTO, newchallengesarebroughttothelegalaspectsoftheconstructionproject audit, resulting in unavoidable uncertainty in lawenforcement in the audit process and exacerbated audit risk.Such asthefollowingspecificproblemsin

42、the stateconstructionproject audit:（）審計(jì)法 和合同法關(guān) 于建設(shè)項(xiàng)目工程造價(jià)審計(jì)的矛盾 ?，F(xiàn) 行法規(guī) 沒(méi)有明確的解決依據(jù)，審計(jì)法 及實(shí)施 條例 規(guī)定審計(jì) 機(jī)關(guān)對(duì)項(xiàng)目 直接 有關(guān)的建設(shè)、監(jiān)理、設(shè)計(jì)、施工、采購(gòu) 等單位 和部 門(mén)的財(cái)務(wù)收支 進(jìn)行審計(jì)， 并有權(quán)依法對(duì)發(fā) 現(xiàn)利用 高估 冒算、多 解工程價(jià) 款等的危害國(guó)家 利益的問(wèn)題 進(jìn)行 處理處罰。 而項(xiàng)目法人 同施工方 簽訂的經(jīng)濟(jì)合 同中約定工程價(jià) 款的做法又符合 合同法關(guān) 于合 同內(nèi)容 應(yīng)由當(dāng)事人 約定的基本原 則。以 什么標(biāo)準(zhǔn) 、如何銜接這種不同法律規(guī)定目前還未有明確法律法規(guī)的依據(jù)。There is no cl

43、ear solution to the conflicts between thecontradictory existing legislation inAudit ActandContractActon theconstructionprojectcostaudit.TheAuditActandtheimplementationrulesprovidethatthe auditauthorityhastherightof auditingthefinancialrevenuesandexpendituresof the construction, supervision, design,

44、construction,procurement,etc.directlyrelatedtothe project,and has rightto punish the behaviors harming national interests such asunduly overestimating and paying more on projects tostakeholders. TheContract Actprovides the basic principlesthatthecontractcontentsshouldbe agreedupon by thepartiesof th

45、e contract, which justified the agreed project costs ineconomiccontractbetweenprojectlegalentityandconstructionparty. For the time being, there is no clear legislativeauthority concerning the standards and linkage of these different laws and regulations.（） 目前進(jìn)行建設(shè)項(xiàng)目審計(jì)處理處罰 的主要依據(jù)是1996 年審計(jì) 署等國(guó)家 六部委聯(lián) 合下發(fā)

46、的 建設(shè)項(xiàng)目審計(jì)處理暫行規(guī)定 ，其中有的內(nèi)容已與目前的審計(jì)實(shí)踐工作不相適應(yīng) 。建設(shè)項(xiàng)目審計(jì) 處理暫行規(guī)定 中部分 條款 與經(jīng)濟(jì)改革中 出臺(tái) 的新政策法規(guī)存在 互相抵觸或 不適應(yīng)情況。 例如 ，我國(guó)投資 融資體制改革的重要內(nèi)容是改革政府行政審 批制度、過(guò) 去項(xiàng)目投資主要 按規(guī)?？刂疲S著我國(guó)入世， 今后將 主要依 靠產(chǎn)業(yè)政 策、投資來(lái) 源控制。規(guī)定 第六條建設(shè)項(xiàng)目不突破 概算總 投資的 單項(xiàng)工程間 調(diào)劑 ，由建設(shè) 單位向 原審 批部門(mén)報(bào)請(qǐng)批準(zhǔn) 的規(guī)定，這種審計(jì) 處理方法已 無(wú)現(xiàn)實(shí)意 義。加之一 些項(xiàng)目建設(shè) 周期長(zhǎng)，機(jī)構(gòu) 改革后有些項(xiàng)目的主管部門(mén)發(fā)生了變化，使得此類(lèi)審計(jì)處理意見(jiàn)難以落實(shí)執(zhí)行。The

47、ongoingauditpenaltiesof constructionprojectsarebasedmainlyon InterimRegulationson AuditingConstructionProjectsjointly issued by the National Audit Office and other sixministries in 1996, some of which are incompatible with thecurrentauditpractices.Partoftheprovisionsintheinterimregulationsisnotsuite

48、dto andconflictwithnewpoliciesandregulations promulgated in economic reform. For example, animportant part of China's investment and financing systemreformisto reformthe administrativeexaminationandapprovalsystem.Inthepast,sizecontrolwasmainformintheprojectinvestmentsdecision-making,afterChina&#

49、39;sentryintotheWTO,there is a change to relying mainly on industrial policy,investmentsourcetocontrolinthefuture.TheArticleVI intheInterim Regulations on Auditing Construction Projectsstates that the adjustment between individual items in theconstruction project not breaking the total investment in

50、budgetary estimate should be submitted for approval to theoriginalexaminationandapprovaldepartmentby thedevelopmentorganization. At present, such audit approach has lost itspracticalvalue.Togetherwiththe factofalongconstructionperiod for many projects, and the change of some competentauthorities after institutional reform, it is difficult toimplement such auditing opinions.（） 審計(jì)法規(guī)依據(jù) 繁雜，審計(jì)風(fēng)險(xiǎn)較大。由于大型建設(shè)項(xiàng)目投資大、 周期長(zhǎng)、建設(shè)過(guò)程設(shè)計(jì)技術(shù)、經(jīng)濟(jì)