| 关于财政审计大格局下固定资产投资审计的若干思考 |
| |
| 引用本文： | 王桦,蔡珉,周建平.关于财政审计大格局下固定资产投资审计的若干思考[J].价值工程,2010,29(25):43-44. |
| |
| 作者姓名： | 王桦 蔡珉 周建平 |
| |
| 作者单位： | 1. 江西省景德镇市审计局,景德镇,333300
2. 宁波大学职业技术教育学院,宁波,315000 |
| |
| 摘 要： | 当前各地审计部门正在积极探讨构建财政审计大格局,固定资产投资审计是财政审计的重要有机组成部分,本文从审计计划、审计目标、审计方法、审计成果利用等方面入手进行改革创新,以推进财政审计大格局下固定资产投资审计工作。
|
| 关 键 词： | 财政审计 大格局 固定资产投资审计 |
Thinking of Fixed Assets Investment Audit under the Big Pattern of Financial Audit |
| |
| Wang Hua,Cai Min,Zhou Jianping.Thinking of Fixed Assets Investment Audit under the Big Pattern of Financial Audit[J].Value Engineering,2010,29(25):43-44. |
| |
| Authors: | Wang Hua Cai Min Zhou Jianping |
| |
| Institution: | 1Jiangxi Province Jingdezhen City Audit Bureau, Jingdezhen 333300, China;2Ningbo University School of Vocational and Technical Education, Ningbo 315000, China) |
| |
| Abstract: | At present all audit departments are actively exploring building big pattern of the financial audit. Fixed assets investment audit is an important integral part of financial audit. This paper from audit plans, audit objectives, audit method, using of auditing results and other aspects conducts reform innovation to promote the fixed assets investment audit under a big pattern of financial audit reform. |
| |
| Keywords: | financial audit big pattern fixed assets investment audit |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
