浅谈财政性投资项目的工程结算审核

A Primary Discussion for the Auditing of Finance Investment Project Balance

财政性投资项目的工程结算审核工作,作为财政职能的延伸,对提高财政资金使用效益,维护国家利益和建设单位、施工单位的正当合法权益起着非常重要的作用。分析了目前财政性投资项目,特别是一些小型项目在工程结算审核中存在的主要问题,就如何提高财政性投资项目工程的结算审核质量提出了对策。

Auditing of project balance of financial investment, as the extension of financial function, plays a very important role in improving the using efficiency of financial funds, protecting the national benefits, proper legitimate rights and interests of the construction unit and unit in charge of the construction. This paper gives countermeasures according to the main problems in the project balance of small project and how to improve the auditing quality of the project balance for financial project.