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近年来,随着经济的快速发展,固定资产投资进入一个高速发展的阶段.在固定资产投资审计中,建设项目内部控制审计是其起点和重要内容.本文就此做出如下探讨. 相似文献
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固定资产投资是企事业单位的重要经营决策活动,对企事业单位的生存发展有着重要的影响。本文分析了内部审计中开展固定资产投资审计的意义、现实基础和可能性,并对如何在内部审计中开展固定资产投资审计进行了构想,最后针对目前内部审计中开展固定资产投资审计存在的问题提出了几点建议。 相似文献
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余灿 《南京晓庄学院学报》2005,21(1):81-86
经过二十年的发展 ,固定资产投资审计已经形成了具有专业特色基本理论体系 ,形成了财务审计、造价审计和效益审计的基本格局。但是 ,进入二十一世纪 ,国内外形势发生了巨大变化 ,我国的投资体制改革也日益深化 ,在传统体制下建立的固定资产投资审计理念遭遇到了严重的冲击 ,那么 ,进一步完善固定资产投资审计的理论体系和丰富固定资产投资审计实践的问题就成为我们目前关注的重点。从这个视角分析开始 ,有以下几个问题值得讨论 :1、能否开展投资决策审计 ?2、设计工作审计是否应纳入审计范畴 ?3、造价审计如何在招标投标管理和合同管理的背景下进一步深入 ?4、如何规范招标投标审计 ?5、投资主体多元化趋向引导的政府审计应何去何从 ?但愿上述分析能够给从事固定资产投资审计理论研究与实务工作的同仁以有益的启迪。 相似文献
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工程量清单审计过程中,要考虑到投资决策阶段、设计阶段、招投标阶段、施工阶段、竣工决算阶段等方面的全过程审计监督,以此控制审计规范,加强工程审计的实效作用。首先分析了工程量清单管理模式,以及这种模式对工程跟踪审计的重要作用,然后总结了工程量清单模式下工程跟踪审计过程。 相似文献
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马树杰 《天津成人高等学校联合学报》2000,2(5):62-63
企业在激烈的市场竞争中如何求得生存并发展下去,作者提出了加强对固定资产投资决策的有效管理,即搞好企业固定资产投资决策的经济效益评价和社会效益评价。两手抓。这一命题,具有现实意义.企业在未来的发展中能否成功关键要抓好管理,文章对此作了相关的研究与探讨. 相似文献
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赵晓波 《和田师范专科学校学报》2004,24(3):129-131
固定资产在企业资产总额中一般占有较大的比重,固定资产的安全与完整。关系着企业正常的生产经营,企业应重视固定资产审计。固定资产审计首先应明确审计目标。其次应确定审计范围。第三应了解审计方法。对固定资产审计。主要是通过实物盘点。验证固定资产帐实是否相符;通过审阅固定资产明细帐和收付凭证。检查固定资产增减变化和折旧的计提是否合法、合理。 相似文献
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依托企业生命周期理论,将企业的生命周期划分为五个阶段:创建期、成长期、成熟期、衰退期和制度创新再生期,认为因为企业生命周期不同阶段的特征不同,企业内部审计的职能定位也有所区别。据此,提出在企业生命周期的不同阶段,内部审计应进行动态调整,以突破企业生命周期的限制,为企业的长久协调健康发展提供制度基础。 相似文献
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丁雪梅 《辽宁教育行政学院学报》2007,24(4):97-98
从内部控制发展历史可看出,内部控制几乎与企业经营活动同义,它包含了企业的方方面面。内部控制的运行是否有效直接影响着审计意见。因此必须在审计计划、实施和报告三个阶段进行评估内部控制。 相似文献
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《海外英语》2007,(5):10-11
Many college freshmen arrive woefully unprepared to do college work, and as disadvantaged populations continue to grow, the share of the American work force that has made it through college is expected to plummet. Many experts blame that educational failure not just on high schools but also on colleges. School & College, a special report by The Chronicle, looks at efforts to fix the system. What reforms would better prepare students for college? What should schools and colleges be doing differently? How should state and federal officials help? 相似文献
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《海外英语》2007,(4):36
There are numbers of crossroads on our long and unpredictable life journey where we totally have no idea about which direction to choose. No matter what our decision is, we should not turn back, but face the music and go ahead instead. I am this kind of girl who always does try without regretting, one example is how I dealt with my love. 相似文献
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Migration occurs behind a variety of reasons and has a great effect on the whole world. People may migrate in order to improve their economic situation, or in order to escape civil strife, persecution, and environmental disasters. The impact of migration is complex, bringing both benefits anddisadvantages. This paper briefly talks about the causes of migration, the allocation of benefits, and the ways in which individual countries and the international community deal with this important subject. 相似文献
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Sister Carrie is one of the most controversial characters in American literature.Thought as a "fallen woman" firstly,she was defined as a "new woman" by some critics later. However, by digging into the motivaton behind the whole process of Carrie's "success", the relationship between Carrie and her creator (the author), the social conditions of then American, it can be found that Carrie has never been free-standing on her thought and she has never found her real-sdf even after becoming a famous actress. In a society dominated by mass consumerism Carrie is only an adherent of her own desires. She also is a representative of all those country girls flooded into cities, a symbol and a sacrifice of the urbanization of America in a time countryside was overcome by cities. 相似文献
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RUZBEHANI Mohsen 《重庆大学学报(英文版)》2004,3(1):20-25
1.IntroductionOne-cyclecontrolmethod,whichwasproposedaboutonedecadeago[1],hasbecomeanattractivemethodinspecialfieldssuchaspowerfactorcorrection[2-6],switchingamplifiers[7,8],etc.Themainideaofthiscontrollerisbasedonintegrationofdiodevoltageinone-cycleandforcesittobeexactlyequaltothereferencevalue.Themainadvantageofthiscontrollerisitsrealtimeabilitytorejectthevariationofinputvoltage[1].Despitethisgreatability,ithasnogoodperformancesinrejectingofloaddisturbanceandfollowingreferencecommands.Espec… 相似文献
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Rajesh Kanoi 《海外英语》2007,(1):52
Today, Sunday morning, I sit thinking and typing at my computer. My thoughts are in my homeland, India and my body is in China. The body is here and mind there for a good reason. Mr. Hu is president and I am resident and both are in each other's countries (what a difference the absence of one small letter makes!). Mr. Hu will return in a few days and I will stay on longer. 相似文献