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浅谈财审项目的概预算编制方法

Elementary Discussion on Preliminary Budget Compilation Method of Financial Audit Projects
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摘要 随着国民经济的发展,工程建设项目日益增多,项目投资也越来越大;与此同时,来越严格,精确要求越来越高。结合广东地区某隧道工程,采用多种方法和措施,分析其中的风险点,采取严格的编审制度,梳理整个项目中可能存在的争议内容,针对性地提出解决方案。通过与业主以及财政评审中心的沟通,达到了业主对概预算文件财审核减率的要求,为其他财审项目的概预算编制提供了有益的参考。 With the development of national economy, the engineering construction projects are increasing day by day, and the project investment is also growing. At the same time, the state investment control of engineering projects has been increasingly stringent, and more and more precision is required. Combined with a tunnel project in the area of Guangdong, this paper analyzes the risk points by various methods and measures, sorts out the controversial contents possibly existing in the whole project by the strict compiling and auditing system, and purposefully puts forward the solving scheme. By communicated with the owner and the financial assessment center, the requirements of the owner for the reduction rate of financial audit of preliminary budget documents are met, which provides a useful reference for the preliminary budget compilation of the other financial audit projects.
作者 夏胡亮 Xia Huliang
出处 《城市道桥与防洪》 2019年第3期218-220,25,共4页 Urban Roads Bridges & Flood Control
关键词 工程概预算 财审项目 编制方法 engineering preliminary budget financial audit project compilation method
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