摘要
铁路内部审计在铁路建设领域履行审计职责,加强铁路投资控制和管理,促进建设资金的规范管理和合理使用发挥了积极作用。铁路内部审计应提高审计人员素质,探索多种形式的审计方式,拓宽铁路建设项目审计领域,做到全过程跟踪审计,确保建设资金经济、安全、高效地使用。
Interior auditing plays auditing responsibility in railway construction. It strengthens railway investment control and management and plays active role in promoting the reasonable use of construction fund. Auditing staff qualification shall be improved and multiple styles of auditing shall be explored to widen auditing field so as to achieve whole-process auditing and ensure construction fund to be used economically, safely and effectively.
出处
《铁道经济研究》
2010年第3期40-42,共3页
Railway Economics Research
关键词
铁路
建设项目
内部审计
railway
construction project
interior auditing