| 大型水利枢纽财政审计应注意的几个问题 |
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| 引用本文： | 李兴明,涂开登. 大型水利枢纽财政审计应注意的几个问题[J]. 电网与水力发电进展, 2004, 20(2): 57-60 |
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| 作者姓名： | 李兴明 涂开登 |
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| 作者单位： | 广东省水利水电第三工程局 广东东莞523710(李兴明)，广东省飞来峡水利枢纽管理局 广东清远511700(涂开登) |
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| 摘 要： | 论述了大型水利枢纽项目财政审计的特点及主要内容;收集审计证据应注意的问题;分项工程竣工结算审查的方法和步骤及在分项工程竣工结算审计中应注意的几个问题,并总结了几点体会,希望能为其他建设项目的财政审计提供借鉴和启发。
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| 关 键 词： | 水利枢纽 财政审计 方法 建议 |
| 文章编号： | 1671-4768(2004)02-0057-04 |
| 修稿时间： | 2003-03-03 |
Discussion on the financial audit of hydraulic project with large scale |
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| LI Xing-ming,TU Kai-deng. Discussion on the financial audit of hydraulic project with large scale[J]. Advance of Power System & Hydroelectric Engineering, 2004, 20(2): 57-60 |
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| Authors: | LI Xing-ming TU Kai-deng |
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| Affiliation: | LI Xing-ming~1,TU Kai-deng~2 |
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| Abstract: | The major items and characteristics of financial audit of hydraulic project with large scale were discoursed upon; problems concerning collection of evidences for audit were discussed too. Then, methods and approaches on completion audit for sub-projects were presented. Based on experience got from practical financial audit was summarized, for the reference of the other hydraulic projects. |
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| Keywords: | key hydraulic project financial audit methods suggestions |
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