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财政部最近正式发布《内部会计控制规范——工程项目(试行)》(财会[2003]30号,新规定自发布之日起试行。该规范明确指出,工程项目业务不相容岗位一般名括:项目建议、可行性研究与项目决策;概预算编制与审
The Ministry of Finance recently officially issued the “Internal Accounting Control Standards - Engineering Projects (Trial)” (Accounting [2003] No. 30. The new regulations have been tried since the date of promulgation. The specification clearly states that the general position of incompatible jobs in engineering projects is : Project Proposal, Feasibility Study and Project Decision-making; Budget Preparation and Review