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浅谈竣工决算审计 被引量:2

How to Do the Audit ofFinal Accounts Well
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摘要 竣工决算审计是在建设单位编制的竣工决算的基础上进行的审计 ,这项审计工作对工程建设资金是否正确、合法、有效的使用进行结论 ,更是审计机关维护国家财经秩序 ,保证建设建设工程领域廉洁的职责 ,同时竣工决算审计也妥善处理了工程建设参与各方的经济利益关系。着重讨论搞好决算审计的注意事项和一些方法、程序。 The final accounts that finish construction the f inish constructionthe final accounts statements of the establishment audits to is a foundation in the developments unit to go forward an important job for or audit,this audit work to engineering development funds if exactitude,legally,validating usage proceeding coclusion,is also to audit the organization to support the national finance and economics order,and guarantee the developments engineering the incorruptly efficiently and finish construction the final accounts to audit at the same time ,appropriate handled the benefits relation of the engineering and everyone .This text put great emphasis on to talk of make to like the announcements that finish construction final accounts audit with some methods ,procedures.
作者 刘明权
机构地区 泰州市审计局
出处 《泰州职业技术学院学报》 2004年第5期48-50,共3页 Journal of Taizhou Polytechnic College
关键词 竣工 决算 审计 complete final accounts audit
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