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工程竣工结决算审计的难点及解决对策 被引量:1
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作者 付建亭 《建筑与预算》 2021年第6期38-40,共3页
通过结决算审计可以减少不必要的项目成本,可以提高项目成本的真实性,并可以更好地控制项目成本。项目的审查与项目的投资收益密切相关,同时,检查项目执行情况还可以促进企业的稳定发展,从而更好地优化资源分配。但是,结决算本身也存在... 通过结决算审计可以减少不必要的项目成本,可以提高项目成本的真实性,并可以更好地控制项目成本。项目的审查与项目的投资收益密切相关,同时,检查项目执行情况还可以促进企业的稳定发展,从而更好地优化资源分配。但是,结决算本身也存在一些问题,这些问题会产生负面影响,本文主要讨论与项目执行审计有关的问题,并讨论适当的解决方案,以期为改善工程项目的测试标准提供帮助。 展开更多
关键词 工程竣工 结决算审计 难点 解决对策
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工程结决算内控缺陷整改实践
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作者 胡群华 《低碳世界》 2016年第8期112-113,共2页
随着政府监管及社会公众对国有企业的关注度、期望值不断提高。而电网企业工程项目多、资金大、管理流程长、涉及面广,因此面临的依法治企形式日益严峻。本文笔者主要对电网企业工程财务管理中存在的问题进行了分析,并提出其整改和应对... 随着政府监管及社会公众对国有企业的关注度、期望值不断提高。而电网企业工程项目多、资金大、管理流程长、涉及面广,因此面临的依法治企形式日益严峻。本文笔者主要对电网企业工程财务管理中存在的问题进行了分析,并提出其整改和应对措施。 展开更多
关键词 工程结决算 内控缺陷 整改
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政府投资项目中工程结决算审计存在问题及对策探讨
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作者 康小兰 《中文科技期刊数据库(文摘版)工程技术》 2021年第9期242-242,244,共2页
工程结决算审计是核算工程项目最终成本的一项项目管理工作,最终投资体现了项目总体效益情况。工程项目结决算审计应贯穿于项目建设活动的全过程,以确保成本控制的有效,对工程建设项目的质量和进度控制也具有重要的意义,而作为工程成本... 工程结决算审计是核算工程项目最终成本的一项项目管理工作,最终投资体现了项目总体效益情况。工程项目结决算审计应贯穿于项目建设活动的全过程,以确保成本控制的有效,对工程建设项目的质量和进度控制也具有重要的意义,而作为工程成本核算的最后一道关口的工程项目结决算更是至关重要,项目建设单位需重视这项工作。因此,有必要深入分析政府投资项目工程结决算审计工作存在的问题及原因,并提出解决措施。 展开更多
关键词 政府投资项目 结决算 审计
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烟草企业工程审计常见问题及整改方案研究 被引量:5
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作者 赵家麟 《中国市场》 2020年第29期149-152,共4页
通过对烟草行业重大建设投资项目的工程审计出现的问题的总结研究发现,工程项目在工程审计中发现的问题上存在许多共同点和共通之处。文章通过对项目决策阶段和项目实施到竣工验收阶段的常见问题和整改方案的阐述,借以指导工程项目管理... 通过对烟草行业重大建设投资项目的工程审计出现的问题的总结研究发现,工程项目在工程审计中发现的问题上存在许多共同点和共通之处。文章通过对项目决策阶段和项目实施到竣工验收阶段的常见问题和整改方案的阐述,借以指导工程项目管理人员对重大建设投资项目的科学管理。 展开更多
关键词 常见问题 整改方案 项目决策 项目实施 竣工结决算
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Hybrid aggregation operator and its application to multiple attribute decision making problems 被引量:4
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作者 徐泽水 达庆利 《Journal of Southeast University(English Edition)》 EI CAS 2003年第2期174-177,共4页
By combining the advantages of the additive weighted mean (AWM) operator and the ordered weighted averaging (OWA) operator, this paper first presents a hybrid operator for aggregating data information, and then propos... By combining the advantages of the additive weighted mean (AWM) operator and the ordered weighted averaging (OWA) operator, this paper first presents a hybrid operator for aggregating data information, and then proposes a hybrid aggregation (HA) operator-based method for multiple attribute decision making (MADM) problems. The theoretical analyses and the numerical results show that the HA operator generalizes both the AWM and OWA operators, and reflects the importance of both the given argument and the ordered position of the argument. Thus, the HA operator can reflect better real situations in practical applications. Finally, an illustrative example is given. 展开更多
关键词 multiple attribute decision making AGGREGATION OPERATOR
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简述政府投资项目实施财政评审的必要性
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作者 余沛莉 《四川水泥》 2019年第5期325-325,共1页
随着我国经济大力发展,产生了对政府投资项目进行前期概预算及后期结决算审核的财政投资评审。本文分析了财政投资评审对政府投资项目几个方面的必要性及重要性,从而进一步提出对政府类项目进行事前评审及事后评价都有着必不可少的作用。
关键词 政府投资项目 财政投资评审 概预算及结决算 必要性
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Agent-Based Simulation for Analyzing Network Formation with Learning Dynamics
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作者 Michiharu Masui Mikio Ogawa 《Journal of Mathematics and System Science》 2012年第9期576-585,共10页
In game theoretic context, it is assumed that the decision maker has the extraordinary skills of reasoning and calculation. This assumption is called "perfect rationality". A player with perfect rationality can solv... In game theoretic context, it is assumed that the decision maker has the extraordinary skills of reasoning and calculation. This assumption is called "perfect rationality". A player with perfect rationality can solve complex problems without making mistakes. However, recently, many studies have restricted this rationality or the structure of game. These restrictions are called "bounded rationality." The authors also focus on bounded rationality, but with learning dynamics and complex networks. A complex network covers a wide area. Currently, a wide range of studies have not only investigated network formation and the characteristics of a formed network, but also analyzed situations where a network is already provided. In addition, in an analysis using game theory, a prisoners' dilemma type game was used to investigate how a change in the network structure would affect the players' relationships Therefore, our model employs decision makers with learning dynamics and describes the interaction of decision makers as a network. The purpose of this study is to examine the behavior of the decision maker with learning dynamics and the formation of networks by the interaction of decision makers through an agent-based simulation. 展开更多
关键词 Game theory complex network simple dynamics best-response dynamics agent-based simulation.
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PRCA: A highly efficient computing architecture
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作者 Luo Xingguo 《Engineering Sciences》 EI 2014年第4期38-47,共10页
Applications can only reach 8 %~15 % of utilization on modern computer systems. There are many obstacles to improving system efficiency. The key root is the conflict between the fixed general computer architecture and... Applications can only reach 8 %~15 % of utilization on modern computer systems. There are many obstacles to improving system efficiency. The key root is the conflict between the fixed general computer architecture and the variable requirements of applications. Proactive reconfigurable computing architecture(PRCA) is proposed to improve computing efficiency. PRCA dynamically constructs an efficient computing architecture for a specific application via reconfigurable technology by perceiving requirements,workload and utilization of computing resources. Proactive decision support system(PDSS),hybrid reconfigurable computing array(HRCA) and reconfigurable interconnect(RIC) are intensively researched as the key technologies. The principles of PRCA have been verified with four applications on a test bed. It is shown that PRCA is feasible and highly efficient. 展开更多
关键词 PRCA efficient computing CHALLENGES
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Product risk reduction using consensus theory
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作者 Harry Katzan, Jr. 《Chinese Business Review》 2009年第12期36-43,共8页
Product analytics is a blend of computational methods with the express purpose of facilitating the multifaceted process of decision-making based on demographic and consumer preferences. This complex subject is derived... Product analytics is a blend of computational methods with the express purpose of facilitating the multifaceted process of decision-making based on demographic and consumer preferences. This complex subject is derived from consensus theory and includes structured analytics, categories, and the combination of evidence. The methodology is applicable to a wide range of business, economic, social, political, and strategic decisions. The paper describes a product allocation application to demonstrate the conceots. 展开更多
关键词 categorical analysis consensus theory Dempster's rule ANALYTICS Dempster-Shafer theory
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