审计方法在固定资产投资项目审计中的应用研究

发布时间：2018-03-07 00:10

本文选题：审计方法　切入点：固定资产投资　出处：《广西大学》2008年硕士论文　论文类型：学位论文

【摘要】： 固定资产投资资金需求量大,专业技术性要求高,往往涉及到众多单位和人员,而且固定资产投资的期限较长,投资的期限短的也要一两年才能完成,投资的期限长得很可能十几年才能完成。固定资产投资一般比其他投资项目风险大,对固定资产投资项目进行审计是非常必要的。改革开放以来,我国固定资产投资快速增长,固定资产投资项目审计得到迅速发展。经过多年的探索和发展,我国投资审计工作体系已初步形成,审计方式、审计内容、审计方法、审计程序等方面已日趋成熟和完善,在理论和实践方面都取得了成就,但是我国的固定资产投资项目审计还存在覆盖面不够广、力度不够大,人才短缺,审计质量有待提高等问题。本文回顾国内外对固定资产投资项目审计的研究现状,介绍固定资产投资项目审计的相关知识以及相关的审计方法,在此基础上融合制度经济学和寻租经济学的思想分阶段探讨固定资产投资项目审计应该注意的问题和可以采取的方法,并结合具体案例加以说明,从而增强论文的现实指导意义。本文在论述过程中还探讨了固定资产投资项目审计的发展趋势,希望为建立更完善的固定资产投资项目审计体系做出贡献。
[Abstract]:The demand for fixed assets investment funds is large, the professional and technical requirements are high, often involving a large number of units and personnel. Moreover, the fixed assets investment period is relatively long, and the investment period is short and it will take one or two years to complete the investment. The period of investment is likely to last more than ten years. Fixed assets investment is generally more risky than other investment projects. It is very necessary to audit fixed assets investment projects. Since the reform and opening up, fixed assets investment in China has grown rapidly. The audit of fixed assets investment project has been developed rapidly. After many years of exploration and development, the system of investment audit in our country has been initially formed, the audit method, the audit content, the audit method, the audit procedure and so on have become more and more mature and perfect. In theory and practice, however, there are still some problems in the audit of fixed assets investment projects in our country, such as insufficient coverage, insufficient strength, shortage of talents, and the improvement of audit quality. This paper reviews the research status of fixed assets investment project audit at home and abroad, introduces the relevant knowledge and relevant audit methods of fixed asset investment project audit. On this basis, combining the ideas of institutional economics and rent-seeking economics, the paper discusses the problems and methods that should be paid attention to in the audit of fixed assets investment projects in stages, and illustrates them with concrete cases. This paper also discusses the development trend of fixed assets investment project audit, hoping to contribute to the establishment of a more perfect fixed asset investment project audit system.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

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