灾后重建项目竣工决算审计的重点与难点
(审计署驻兰州特派员办事处, 甘肃 兰州 730030)
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[摘 要] 阐述了灾后重建项目竣工决算审计工作的特殊性,对重建项目竣工决算审计的难点进行梳理分析,对灾后重建项目竣工决算审计的重点、要点进行操作性的阐述,为今后类似审计提供经验借鉴。[关键词] 灾后重建项目,竣工决算,审计Abstract: Expounds the specificity of completed audit of final accounts for post-disaster reconstruction project, and sorts out the difficulties, explains the operational of the emphasis and main points of completed audit of final accounts for post-disaster reconstruction project. Provides reference for the sinilar audit in the future.Key words: post-disaster reconstruction project; completed audit of final accounts; audit[参考文献][1]林明晃.谈基本建设项目竣工决算审计[J].经济视点,2003(12):9-10.[2]杨杰,杨丽.工程竣工决算审计的重点[J].中州审计,2000(11):14-15.[3]冯承艺.基础建设项目竣工决算审计应与投资效益相结合[J].北方经济,2006(4):68-69.[4]蒋政.从竣工决算审计向跟踪审计转型的几点思考[J].会计之友,2011(1):87-88.[5]宋常,赵懿.投资项目绩效审计评价指标体系与框架设计研究[J].审计研究,2011(1):40-46.建筑经济,2011(11):30-31