近几年，政府投资建设项目在推动地方经济转型升级发展上起着举足轻重的作用，但传统的政府投资审计在审计理念上还存在许多不适应形势发展的地方。主要表现为重监督，轻服务；重查找问题，轻提出建议；重事后监督，轻事前、事中监督；重工程的经济效益平价，轻工程的环境和社会效益评价。这些问题如不能得到很好的解决，政府投资审计就谈不上很好的为经济转型升级服务。因此，政府投资审计必须更新理念，实现“三个转变”，即由监督为主向监督、服务并重转变；由事后监督为主向事前、事中监督相结合，注重全程监督转变。

随着经济社会的快速发展，政府投资项目逐年增多，投资规模也不断加大，审计风险越来越大，这些都给审计机关带来了不小的压力。因此，审计机关必须改进投资审计工作方法，在提高审计质量和效率上下功夫。要坚持“全面审计，突出重点”的原则，在对投资建设领域实施全覆盖审计的基础上，重点加大对民生项目、重点项目和群众关心关注项目的审计。通过审计，揭示带有普遍性、规律性的问题，从机制、体制和制度层面提出深层次的审计建议,提高审计质量和效率。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               

（起草人：葛会琴 审核人：梁德坤）