Strengthen the overall planning of "new integration" and expand the "new pattern" of investment audit
加强统筹“新融合”，拓展投资审计“新格局”

摘要

公共投资审计是国家对固定资产投资活动实行监控的重要手段。审计机关要坚持统筹“新融合”理念，实行项目、组织方式、技术方法统筹融合，优化审计资源配置，提升审计质效，更好发挥投资审计在党和国家监督体系中的重要作用。本文旨在阐述公共投资审计中坚持统筹“新融合”的重要性和必要性，并论证实施投资审计统筹“新融合”的具体形式，提出了建立谋划投资审计统筹“新融合”的保障机制。

Abstract

Public investment audit is an important means for the state to monitor fixed asset investment activities. Audit institutions should adhere to the concept of "new integration", implement the overall integration of projects, organizational methods and technical methods, optimize the allocation of audit resources, improve the quality and efficiency of auditing, and better play the important role of investment auditing in the supervision system of the party and the state. The purpose of this paper is to expound the importance and necessity of adhering to the "new integration" in public investment auditing, and to demonstrate the specific form of implementing the "new integration" of investment auditing, and to propose the establishment of a guarantee mechanism for planning the "new integration" of investment auditing.