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。
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.
出处
《价值工程》
2010年第25期43-44,共2页
Value Engineering
关键词
财政审计
大格局
固定资产投资审计
financial audit
big pattern
fixed assets investment audit
