煤炭建设项目投资需要审计监督。加强审计监督 ,可以防范投资风险 ,保证建设资金安全、完整、不受侵犯 ,促进项目法人责任制的顺利实施和工程项目科学管理体系的建立。文中阐述了煤炭建设项目投资审计的工作方法 ,审计的主要内容和目的 ,并为完善审计工作提出了建议 Investment in coal construction projects need audit supervision. Strengthening audit supervision can prevent investment risks, ensure the construction funds are safe, complete and inviolable, promote the smooth implementation of the project legal person responsibility system and establish the scientific management system of engineering projects. The paper describes the working methods of investment audit of coal construction project, the main content and purpose of the audit, and puts forward suggestions for improving the audit work