公路建设单位经济责任审计研究
发布时间：2019-03-12 17:03
【摘要】：公路建设单位领导干部经济责任审计已成为近年国家审计署的工作重点,这一领域的审计既具经济责任审计的一般性,又具公路建设项目审计的特殊性。对该领域审计中常见问题的原因分析和改进措施研究,可以帮助公路建设单位领导干部明确自身责任,提高其决策和管理水平,避免工作的失误。 在公路建设中,普遍存在项目建设资金不到位;基本建设支出不合理,建设资金被挪用;投资包干节余提取和使用不合规;基本建设会计核算不规范,资金管理薄弱的等问题。这些问题的产生涉及投资体制、法律、法规、人员素质等等方面的原因。要想解决以上的问题,必须从源头入手,改革国家投资体制;建立、健全相关法律、法规;提高建设单位负责人的素质。
[Abstract]:The economic responsibility audit of the leading cadres in highway construction units has become the focus of the work of the State Audit Office in recent years. The audit in this field has both the generality of the economic responsibility audit and the particularity of the highway construction project audit. The analysis of the causes of the common problems in the audit and the study of the improvement measures can help the leading cadres of the highway construction units to clarify their own responsibilities, improve their decision-making and management level, and avoid mistakes in their work. In the highway construction, there are some problems, such as the project construction funds are not in place, the capital construction expenditure is unreasonable, the construction funds are misappropriated, the investment bag dry savings extraction and use are not regular, the capital construction accounting is not standardized, the fund management is weak and so on. These problems are related to the investment system, laws, regulations, personnel quality and so on. In order to solve the above problems, we must start from the source, reform the national investment system, establish and perfect the relevant laws and regulations, and improve the quality of the person in charge of the construction unit.
【学位授予单位】：四川大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.47
本文编号：2438988
[Abstract]:The economic responsibility audit of the leading cadres in highway construction units has become the focus of the work of the State Audit Office in recent years. The audit in this field has both the generality of the economic responsibility audit and the particularity of the highway construction project audit. The analysis of the causes of the common problems in the audit and the study of the improvement measures can help the leading cadres of the highway construction units to clarify their own responsibilities, improve their decision-making and management level, and avoid mistakes in their work. In the highway construction, there are some problems, such as the project construction funds are not in place, the capital construction expenditure is unreasonable, the construction funds are misappropriated, the investment bag dry savings extraction and use are not regular, the capital construction accounting is not standardized, the fund management is weak and so on. These problems are related to the investment system, laws, regulations, personnel quality and so on. In order to solve the above problems, we must start from the source, reform the national investment system, establish and perfect the relevant laws and regulations, and improve the quality of the person in charge of the construction unit.
【学位授予单位】：四川大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.47
【参考文献】
相关期刊论文 前4条
1 伍少林;任期经济责任审计的实施重点[J];财会通讯;2001年06期
2 陈梦;浅析经济责任审计的误区[J];财会月刊;2002年02期
3 王欣欣;试论企业会计委派制与内部控制[J];经济师;2005年03期
4 陈国义;浅议铁路企业经济责任审计[J];铁道运输与经济;2002年01期
，本文编号：2438988
本文链接：https://www.wllwen.com/guanlilunwen/shenjigli/2438988.html
