摘要
近年来,广西逐步推广BT模式建设农村公路,以达到融资和加快农村公路建设的目的。文章分析了BT模式建设与传统代建制方式建设在建设程序与资金管理方面的区别,并结合案例分析,提出了BT模式下农村公路建设的审计重点。
In recent years, Guangxi gradually promotes the BT mode for the construction of rural high-way, in order to achieve the purpose of financing and accelerating the rural highway construcUon.This article analyzed the distinction between BT mode construction and traditional construction agency sys-tem in the aspect of construction procedures and fund management,and combined with case studies, it proposed the audit focus of rural highway construction under BT mode.
出处
《西部交通科技》
2014年第2期88-90,96,共4页
Western China Communications Science & Technology
关键词
农村公路建设
BT模式
审计重点
回购价格
资金管理
Rural highway construction
BT mode
Audit focus
Repurchase price
Fund management