近年来,国家对水利工程建设资金的投入逐年增加,对提高水资源利用率、改善生态环境和经济的可持续发展起到了重大的作用。水利工程与其它工程相比,具有建设规模大、施工周期长、移民搬迁人数众多、资金投入量大且大部分是国家财政无偿投入等特点。通过近年来对水利资金的审计,发现在资金的管理、工程效益发挥方面还存在一定问题,需要加强对水利建设项目工程的审计,充分提高水利建设资金的使用效益。 In recent years, the state’s investment in water conservancy construction funds has been increasing year by year, playing an important role in improving the utilization of water resources, improving the ecological environment and sustainable economic development. Compared with other projects, water conservancy projects are characterized by large-scale construction, long construction period, large relocation of immigrants, large capital investment and most of the state financial investment. Through the audit of water conservancy funds in recent years, we find that there are still some problems in the management of funds and engineering benefits. We need to strengthen auditing of water conservancy construction projects and fully raise the use efficiency of water conservancy construction funds.