Analysis of Common Problems and Rectification Measures in Government Investment Fund Audits

政府投资引导基金是深化财政监督体制改革、提升国家治理效能的重要实践。本文深入剖析了政府投资基金在政策执行、管理体系、资金配置以及风险防控过程中的突出问题及其原因，并分别从强化政策目标刚性约束、完善基金治理架构、激活社会资本参与和构建全周期风控体系四个方面提出改进意见和建议，以期提升基金管理效能和审计效果，更好地发挥引导基金的战略撬动效应。Government investment guiding funds are an important practice for deepening the reform of the fiscal supervision system and enhancing the effectiveness of national governance. This paper deeply analyzes the prominent issues and their causes in the process of policy implementation, management system, fund allocation, and risk prevention and control of government investment funds, and puts forward improvement suggestions and recommendations in four aspects, namely, strengthening the rigid constraints of the policy objectives, perfecting the fund’s governance structure, activating the participation of social capital, and constructing a full-cycle risk control system, with the aim of enhancing the management efficiency of funds and the effectiveness of audits, and better leveraging the strategic leverage effect of guiding funds.