| 跟踪审计在预防投标人串标中的对策研究——以建设项目施工招标为例 |
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| 引用本文： | 苏海花.跟踪审计在预防投标人串标中的对策研究——以建设项目施工招标为例[J].岳阳职业技术学院学报,2011,26(5):109-111. |
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| 作者姓名： | 苏海花 |
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| 作者单位： | 江苏广播电视大学建筑工程系,江苏南京,210017 |
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| 基金项目： | 2010年江苏省教育厅高校自然科学研究项目 |
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| 摘 要： | 建设项目跟踪审计是我国审计方式的一种尝试与创新,其突出优点就是能及时发现建设项目管理中的漏洞和问题,提出审计的意见与建议,促进被审计单位加强管理,杜绝漏洞。本文就建设项目招投标阶段的跟踪审计及现行跟踪审计制度中存在的问题进行探讨,提出相应的改进措施。
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| 关 键 词： | 跟踪审计 公开招标 邀请招标 投标人 串标 |
Countermeasures to Tracking Audit in the Prevention of Bidder Bidding |
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| SU Hai-hua.Countermeasures to Tracking Audit in the Prevention of Bidder Bidding[J].Yueyang Vocational Technical College,2011,26(5):109-111. |
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| Authors: | SU Hai-hua |
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| Institution: | SU Hai-hua(Department of Architectural Engineering,Jiangsu Radio and TV University 210017) |
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| Abstract: | Construction project tracking audit is a try and innovate of our audit style. Its outstanding merits are that we can found problems in construction projects the administration and propose our audit opinion and proposal to promote the audit institutions to strengthas management and eliminate vulnerabilities. The paper discusses the problems in tracking audits of construction projects tendering stage and put forward corresponding improvement measures. |
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| Keywords: | tracking auditing open tendering selected bidding bidder bid-rigging |
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