摘要
从招标文件编制、施工过程、结算审计三个阶段,探讨了政府投资工程跟踪审计的措施,并分析了各环节审计监督的要点,有利于提高政府投资工程的经济效益和社会效益。
From the compilation of bidding documents,construction process,and settlement auditing,the paper explores the measures for the follow-up auditing of government-invested projects,and analyzes the points for the auditing supervision of various steps,so as to promote the economic and social benefits of the projects.
出处
《山西建筑》
2016年第16期243-244,共2页
Shanxi Architecture
关键词
政府投资工程
跟踪审计
招标文件
工程结算
government-invested projects
follow-up auditing
bidding document
engineering settlement
