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gai jin jian she xiang mu gen zong shen ji gong zuo de si kao
Author(s): 
Pages: 40-42
Year: Issue:  5
Journal: Gansu Finance

Abstract:  长期以来,我国建设项目审计主要采用概(预)算执行情况审计和工程竣工结算审计等事后审计监督方式,缺乏必要的事前预防和事中控制,难以从根本上遏制建设工程的损失浪费,审计机关也很难真正对工程建设项目发挥审计监督作用.而建设项目跟踪审计可以把项目建设全过程划分为若干阶段并确定若干重点环节,审计人员可以对各阶段的重要审计事项进行实时监控,以便及时发现建设过程存在的问题,提出审计意见和建议.因此,和事后审计...
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