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建国后,我国成功地举办了七届全国运动会,近几年又出色地举办了国际综合性体育运动会,如第十一届亚运会、首届东亚运动会等。在保证竞赛经费合理、有效的使用方面,有关职能部门都积累了许多可贵的经验。但随着社会主义市场经济的发展,更要求审计工作者不断总结、完善和提高。笔者认为,采用科学的审计方式,是加强审计监督,更好地发挥综合性体育运动会竞赛经费的社会效益和经济效益的重要手段。现根据近几年在北京举办的第十一届亚运会、第七届全运会等竞赛经费的审计实践,仅就我国综合性体育运动会中竞赛经费审计的重点、方式及方法,谈点个人看法。
After the founding of the People’s Republic of China, China successfully held the Seventh National Games, and in recent years, it held excellent international comprehensive sports games such as the 11th Asian Games and the First East Asian Games. The functional departments have accumulated many valuable experiences in guaranteeing the rational and effective use of competition funds. However, with the development of the socialist market economy, auditors are also required to continuously summarize, improve and improve. The author believes that the adoption of a scientific approach to auditing is an important means to strengthen audit supervision and give full play to the social benefits and economic benefits of a comprehensive sports event contest. According to the auditing practice of the contest funds such as the 11th Asian Games and the Seventh National Games held in Beijing in recent years, only the focus, ways and means of auditing the competition funds in China’s comprehensive sports games are discussed, view.