| 论固定资产投资审计 |
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| 引用本文： | 韩璞,孙京.论固定资产投资审计[J].河北师范大学学报(哲学社会科学版),2006,29(5):18-22. |
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| 作者姓名： | 韩璞 孙京 |
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| 作者单位： | 1. 河北师范大学,审计处,河北,石家庄,050016
2. 石家庄市公路工程管理处,河北,石家庄,050051 |
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| 摘 要： | 固定资产投资审计是审计署今后五年发展规划的重要任务之一.规划对固定资产投资审计的概念、范围做了明确的规定,并对我国固定资产投资审计体制的现状进行了剖析.通过对我国投资审计体制弊端的分析,以及加入WTO后对我国投资领域的影响,提出了投资审计发展的总体设想及应对措施.
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| 关 键 词： | 固定资产 投资审计 |
| 文章编号： | 1000-5587(2006)05-0018-05 |
| 收稿时间： | 04 17 2006 12:00AM |
| 修稿时间： | 2006年4月17日 |
On the audit of the fixed asset investment |
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| HAN Pu,SUN Jing.On the audit of the fixed asset investment[J].Journal of Hebei Normal University(Philosophy and Social Science),2006,29(5):18-22. |
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| Authors: | HAN Pu SUN Jing |
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| Institution: | 1.Hebei Normal University, hijiazhuang, Hebei 050016, China; 2. Highway Engineering Management, Shijiazhuang, Hebei 050051, China |
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| Abstract: | As the audit of the fixed asset investment is one of the major commitments for the auditing departments in the oncoming five years, concepts and scales of the audit are elucidated, in addition to an analysis of the current Chinese auditing system in the regard. This paper starts with the disadvantages of the auditing system, discusses the influences of WTO to the investment policies, and offers a prospect and strategies. |
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| Keywords: | fixed asset audit investment |
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