摘要
近年来,国家对固定资产投资力度的逐渐加大,为了更好地利用国家资金,提高投资收益率,在传统的审计模式下引入了全过程跟踪审计。其特点在于审计的节点贯穿于整个建设过程当中,这就体现了其动态性。
In recent years, the state has gradually increased investment in fixed assets. In order to make better use of state funds and improve the rate of return on investment, the follow-up audit is introduced in the traditional audit mode, whose audit nodes are throughout the entire construction process, reflecting the dynamism.
作者
郭慧丽
严伟
姜子国
GUO Hui-li;YAN Wei;JIANG Zi-guo(Faculty of Civil Engineering and Architecture,Kunming University of Science and Technology,Kunming 650051,China)
出处
《价值工程》
2016年第33期32-34,共3页
Value Engineering