加强对预算外固定资产投资的事前审计

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加强对预算外固定资产投资的事前审计

更新时间：2023-11-28

- 加强对预算外固定资产投资的事前审计
- Journal of Civil and Environmental Engineering Vol. 19, Issue 3, Pages: 74-78(1997)
- 作者机构：
- 作者简介：
- 基金信息：
- DOI：10.11835/j.issn.1674-4764.1997.03.012
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- Published：1997
- 稿件说明：
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[J]. Journal of Civil and Environmental Engineering, 1997, 19(3): 74-78.
DOI：

[J]. Journal of Civil and Environmental Engineering, 1997, 19(3): 74-78. DOI： 10.11835/j.issn.1674-4764.1997.03.012.

摘要

针对近年来固定资产投资规模过大，消费基金膨胀的现状，认为应该加强对预算外固定资产的事前审计。文章提出了在审计过程中应注意的几方面，审计的范围、计程序、宴席方法和审作总结。

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