审计署颁布实施《政府投资项目审计规定》

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新华网北京1月14日电审计署14日通过其官方网站发布了《政府投资项目审计规定》，要求全国审计机关遵照执行。规定自发布之日起施行。2006年1月20日颁布的《政府投资项目审计管理办法》同时废止。

颁布实施《政府投资项目审计规定》，旨在进一步加强政府投资项目审计工作，规范政府投资项目审计行为，提升政府投资审计质量和成效，充分发挥审计保障国家经济社会健康运行的“免疫系统”功能。

规定进一步明确了政府投资项目审计的内容、重点；对近几年审计机关开展较多的跟踪审计、竣工决算审计和绩效审计提出了规范性意见；对进一步提高投资审计质量，加强投资审计工作规范化、信息化建设和队伍廉政建设等提出了具体要求。

根据《政府投资项目审计规定》，各级政府及其发展改革部门审批的政府重点投资项目，应当作为政府投资审计重点；审计机关应当依法实行公告制度，及时客观公正地向社会公告政府投资项目审计结果及整改情况；审计机关对不属于审计管辖范围内的、应当依法由其他有关部门纠正、处理处罚的事项，应当移送有关部门处理。

审计署有关负责人表示，规定的颁布实施，对于各级审计机关依法全面履行审计监督职责，推动投资审计工作更加健康发展，促进完善投融资体制，将起到重要的促进作用。

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