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政府投资基金审计的重点及建议 被引量:1

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摘要 政府投资基金是各级政府创新财政资金使用方式、支持产业转型升级的重要政策工具。其规模不断扩张、影响力不断增强的同时,也逐渐暴露出政府投资基金行政化运作模式产生的管理风险、流动性风险等隐患。各级审计机关应从基金管理主体责任落实情况、基金政策目标与资产匹配程度、监管机制健全完善程度三个方面加大审计力度,防范各类风险。
作者 王楚
出处 《审计月刊》 2025年第4期11-13,共3页
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