[摘　要]　政府投资项目审核部门承担着政府投资项目预算审核的职责，实现对政府投资项目工程造价事前控制，但政府投资项目预算审核尚未成熟，在发展过程中碰到一些新问题。对政府投资项目预算审核现状进行阐述，分析审核过程中存在的一些问题，并就提高审核质量，促进政府投资项目预算审核制度化和规范化提出对策。
[关键词]　投资项目,预算审核,问题,对策
Abstract: The budget audit department of government investment project undertakes its budget audit function, and pre-controls the government investment project cost. While the government investment project budget audit is un-perfect, there are some new problems in the process of development. This paper elaborates the status quo of the government investment project budget audit, analyzes the existing questions and puts forward some countermeasures, in order to improve the audit quality and promote the institutionalization and standardization of investment project budget audit.
Key words: investment project, budget audit, question, countermeasure
建筑经济，2011（6）：78-80