摘要
当前地方政府投资项目审计在实际中存在着诸多矛盾与问题。应树立科学的服务于国家治理的投资审计理念,加强审计人才队伍建设,提高法律意识,依法审计;建立部门协作机制;严格政府投资审计程序与环节,加强过程的质量控制管理与廉政建设,体现审计工作的预防和免疫功能。
Many problems exist in auditing the local government investment currently. In order to alter the status quo, such countermeasures as building up scientific ideas of auditing, further training the auditing professionals, auditing lawfully and the partnership mechanism of different departments so as to strictly audit the procedures and steps of government in- vestment and enhance the quality control and construction of anti-corruption.
出处
《龙岩学院学报》
2012年第4期113-115,128,共4页
Journal of Longyan University
关键词
政府投资
科学审计
免疫功能
government investment
scientific auditing
follow-up
quality control