【摘要】 专项审计调查已经成为审计机关全面履行审计监督职责、充分发挥审计监督建设性作用的重要手段。本文从天津市审计局近年来开展专项审计调查的实践出发，运用统计分析、对比分析和趋势分析等方法，从多个角度就审计机关开展专项审计调查的基本情况、发展趋势以及存在的问题进行了初步探讨，并尝试提出了加强和改进专项审计调查的对策建议。

　　【关键词】 国家审计  专项审计调查  统计分析

 

The Analysis and Thoughts in Carrying Out Special Investigations 

　　Abstract: To carry out special investigations has been an important way for the audit institutions to completely perform their auditing supervising functions and to fully exert the constructive effect of supervision. It is of much important significance for the audit institutions of objectively understanding the basic status of the special investigations, deeply analyzing the existent problems, and researching and preparing systemic resolving projects to further grasp the rules, effectively carry out special investigations and put the projects and assignments of the CNAO into effect.

　　This article roots in the practice of Tianjin Audit Bureau to carry out special investigations in recent years, by the methods of statistic analysis, contrasting analysis, trend analysis, and etc. This article gives an elementary discuss about many aspects, such as the basic status, the developing trends and the existed problems for the audit institutions to carry out the special investigations, as well as try to bring forward some measure and give advice to further strengthen and improve the special investigations.

　　Key words: State Auditing, Special Investigation, Statistic Analysis