摘要
文章探讨了林业重点工程资金使用效益审计的意义，提出改革传统的林业重点工程审计观念，建立和完善林业重点工程资金使用效益审计的组织机构、规章制度和网络系统，制定科学的林业重点工程资金使用效益审计方法和评价指标体系。
The paper first discussed the importance of returns auditing of key forestry project capital. Then it points out such suggestions as to change the auditing idea of traditional key forestry projects, establish and perfect the organizational structure, regulation institution and network system of it, lay down scientific returns auditing methods and assessment index of key forestry capital.
出处
《林业经济》
CSSCI
北大核心
2006年第6期58-60,共3页
Forestry Economics
关键词
林业重点工程
资金使用
效益审计
key forestry project
use of funds
return auditing
