摘要
政府机构、项目效益审计在国外已实行多年,而我国则刚刚起步,如何开展政府公共工程投资效益审计,则是目前急需解决的问题。本文从开展投资效益审计的必要性,以及如何实施政府公共工程投资效益审计作一些探讨,为开展政府公共工程投资效益审计实践发展探索路子。
The benefit audit of government projects has been carryied out abroad for several years while it has just started in our country. How to perform the benefit audit becomes a problem in need of urgent solution. This paper explores a new path for the development of public goverment projects practice with view to its necessity.
出处
《盐城工学院学报（社会科学版）》
2005年第2期46-49,共4页
Journal of Yancheng Institute of Technology（Social Science Edition）
关键词
政府
公共工程
效益审计
goverment
public projects
benefit andit
