摘要
本文对做好地勘单位承包经营审计的意义及其审计的主要内容进行了探讨,提出了着重抓好承包前、承包期中(年度)承包期满综合审计三个环节。
The paper expounds the significance of auditing of contra-cted management of geological and prospecting units and discusses its main contents. It points out that emphasis should be laid on three links, i.e., before and during(annually) contracted management and at the expiration of the contract.
