当前固定资产投资审计存在的问题及对策

Problems Existed and Countermeasures in Current Fixed Assets Investment Auditing

固定资产投资审计是对固定资产再生产全过程的审计,是检查监督财政收支财务收支的真实、合法和效益的行为。随着我国社会主义市场经济的不断完善,面对固定资产投资审计中存在的种种问题,创新固定资产投资审计的思路对策,对促进国家投资建设的发展,具有积极的现实意义。

The fixed assets investment auditing is a kind of auditing aimed at the overall process of fixed assets reproduction. It is an action to check and supervise the trueness, legal validity and beneficial results of budgetary and financial revenues and expenditures. Along with the continuously perfecting of socialist marketing economy, facing all sorts of problems existed in fixed investment auditing, innovate train of thoughts and countermeasures. So it has energetic operation significance to promote development of state investment on construction.