［摘　要]　分析归纳目前政府投资项目管理中存在的主要问题，阐述跟踪审计的必要性，同时表见了跟踪审计由于角色定位易偏离和制度保障缺失带来的风险与困难，并就此提出了相关建议。
［关键词]　政府投资项目,跟踪审计,必要性,审计关键点
Abstract: This paper summarizes and analyzes the main problems in the management of government investment projects, expounds the necessity of track auditing, and also discusses the risks and problems arise from the track audit easy to deviate from the roles and the lack of institutional guarantee.
Key words: government investment project; track auditing; necessity; necessity; audit key point
建筑经济，2012（5）：20-21