摘要
针对投资项目前期可行性研究工作存在的诸多问题,为保证可行性研究工作及其成果质量的真实、合法、有效和正确,提出了在项目评估基础上开展对投资额巨大的规模以上项目进行可行性研究工作必要性审计的建议,并初步探讨了有关审计的基本内容和主要的审计方法。
This paper focuses on a series of problems existing in pre-stage feasibility research of the investment project. In order to ensure the correctness, validity and reality of the research on the pre-stage feasibility, this paper presents the suggestion that the necessity audit should be carried out for the large scale investment project based on the evaluation of the project. It also explores the basic audit contents and main audit methods.
出处
《建筑经济》
北大核心
2008年第1期63-66,共4页
Construction Economy
关键词
投资项目
可行性研究
必要性
审计
investment project
feasibility research
necessity
audit
