国家投资审计主要针对的国家建设项目审计,在市场经济下,实施完整有效的国家审计系统,关系着我国社会经济能否稳定健康发展。本文就市场经济条件下,国家投资审计存在问题进行了分析,并提出了搞好国家投资审计的措施,以确保我国市场经济稳定持续发展。 Under the market economy, the implementation of a complete and effective national audit system is mainly concerned with the auditing of national construction projects which is mainly directed at state investment audits, and it is also related to the stability and healthy development of China’s social economy. This article analyzes the existing problems of state investment audit under the condition of market economy and puts forward some measures to improve the national investment audit so as to ensure the stable and sustainable development of China’s market economy.