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中华人民共和国十运会财务审计模式研究 被引量:2

The Research on Audit Mode of the 10th National Games
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摘要 十运会创造性地提出"事前介入"、"全程跟踪"和"终极审计"相结合的大型运动会审计模式,在全运会历史上第一次做到了收支平衡,取得了大型运动会财务审计工作的巨大成功。因此,对十运会财务审计特点的研究有助于健全大型运动会财务审计制度,加强大型运动会国有资产管理,防止国有资产流失。 The 10th National game put forward with creativity audit mode of large - scale games that combined intervention beforehand, track in whole course with ultimate audit, which balanced income and expenses at first in the history of large - scale games of China and hence making tremendous success in the financial audit of large - scale games. Therefore, the study on the characteristic of the financial audit mode of the 10th National Games make for building wholesome financial audit system and strengthening the management of state assets in large - scale games and prevent state assets from running off.
作者 张文桥
出处 《体育科技文献通报》 2007年第9期100-102,共3页 Bulletin of Sport Science & Technology
关键词 十运会 审计 模式 the 10th National Games audit mode
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参考文献1

  • 1罗鹭.对大型活动经费同步审计的做法[J]中国审计,2000(10).

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