大中型水利基本建设项目事中审计的必要性及要点问题分析

• 作 者: 马兰
• 机 构: 阿克苏地区水利局,
• 出 处: 财经界(学术版)
• 发表日期: 2017年10期
• 关键词: 大中型水利基本建设项目 事中审计 必要性

近几年,国家大力加大水利基本建设项目投资建设,按照《水利基本建设项目竣工决算审计规程》的要求,水利基本建设项目必须通过竣工决算审计程序后,方可竣工验收。竣工决算审计的时间一般在水利基本建设项目完工,项目竣工财务决算编制完成后进行,属于事后审计。

In recent years, the state has greatly increased investment in the construction of water conservancy capital projects. According to the requirements of the “Auditing Procedures for Final Accounts of Water Conservancy Capital Construction Projects”, the water conservancy capital construction projects must pass the auditing procedures of final accounts before they can be completed and accepted. The final accounts audit completion time is generally completed in the water conservancy construction projects, the completion of the financial completion of the project after the completion of preparation, is an after-tax audit.