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固定资产投资是企业投资的重要方式,也是企业进行资产再生产的重要途径。其中,对基础设施和建筑工程的投资是当前固定投资的一个重要方向。随着我国城市化发展和基础设施建设加快,固定资产投资规模逐渐扩大。在固定资产投资过程中,国家根据相关法律法规的规定对投资项目进行审计监督,是确保固定资产投资健康发展和工程建设质量及降低建设成本的重要途径。
Investment in fixed assets is an important way of business investment, but also an important way for enterprises to re-produce assets. Among them, the investment in infrastructure and construction projects is an important direction for the current fixed investment. As China’s urbanization and infrastructure construction speed up, the scale of investment in fixed assets gradually expanded. In the process of investment in fixed assets, the state audits and supervises investment projects according to the provisions of the relevant laws and regulations, which is an important way to ensure the healthy development of fixed assets investment and the quality of construction and to reduce the construction cost.