固定资产审计

固定资产审计教学中引用案例教学法

Case - Teaching in Fixed-Assets Audit

多年来，从政府固定资产审计和行业管理部门组织的咨询成果质量检查情况来看，工程造价咨询质量还有待提高。

In a long term , judging from the feedback via the department about the governmental fixed assets audit and the industrial administration , quality consulting of engineering cost remains to be improved .

固定资产投资审计的现状和对策

Present Situation and Counter-measures for Fixed Asset Investment Audit

入世后固定资产投资审计展望

Entry into World Trade Organization and the Development of Capital Assets Investment Audit

固定资产投资审计对象主要是财政预算中安排的建设资金在建设工程中的管理、使用、效益和与财政资金有关的工程建设项目。

Capital asserts investment audit focuses on the funds management of the construction projects .

浅谈本级审中的固定资产投资审计

On Municipal Audit of Capital Asserts Investment

固定资产投资审计司

Department of Fixed Assets Investment Audit

固定资产投资审计是国家审计的重要内容之一，固定资产投资审计理论是指导固定资产投资审计实践，提高审计实践水平的重要保证。

The audit for fixed assets investment is very important , one of the contents of national audits .

本文分析了审计机关固定资产投资审计的现状及其成因，并提出了若干对策建议。

This paper first analyses the present situation of fixed asset investment audit and its underlying reasons , and then puts forward some counter-measures for improvement .

随着我国经济的飞速增长和投资力度的不断加大，固定资产投资审计作为审计分支中的重要组成部分所起的作用也日益增强。

With economic rapid growth and increasing investment , Investment in fixed assets audit as the audit branch of the important components of the role played by are increasing .

就固定资产投资审计的必要性、审计的程序、审计的主要内容进行了阐述，对固定资产投资各个阶段审计的主要内容作了详细介绍。

In this paper according to the significance of fixed asset investment auditing , auditing sequence and auditing contents detailed discussion is made , especially pinpoint introduction is made for each stage 's auditing in fixed asset investment .

主要从审计的一般理论出发，结合各不同时期的审计工作实践，从固定资产投资审计工作的发展历程、审计内容、存在问题和建议、发展趋势等方面对固定资产投资审计进行了阐述。

This disquisition concludes and quests for the theory of fixed assets investment audit on the basis of the audit practice in many years , mainly explaining the audit from the development history , content , existing problems and suggestion , developing direction and etc.

探析企业固定资产投资内部审计新视点

The new internal audit viewpoint on fixed assets investment in the enterprise

浅谈审计机关对固定资产投资的审计

Audition of Fixed Assets Investments

本文在论述过程中还探讨了固定资产投资项目审计的发展趋势，希望为建立更完善的固定资产投资项目审计体系做出贡献。

During the discussion , the paper also analyzes the trend of fixed-asset investment project audit with the hope to contribute to the establishing of the more perfect fixed-asset investment project audit system .

固定资产投资项目绩效审计对象和内容的再认识

A Re-definition of the Object and Content of Fixed-assets Investment Performance Audit

固定资产投资项目效益审计评价指标体系设计

Design of Evaluation Index System for Performance Audit in the Fixed Assets Investment Project

要从源头抓起，加强对固定资产配置预算的审计，实行事前监督；要重视对固定资产的购置、使用、处置、保管等全过程的审计监督，实现过程控制。

The launching of fixed assets management must start with the auditing of allocation budget of fixed assets and pre-supervision and the whole procedure control should be implemented in the purchase , use , disposal and management of fixed assets .

固定资产投资一般比其他投资项目风险大，对固定资产投资项目进行审计是非常必要的。

Fixed-asset investments are much riskier than other kind of investment , which makes the audit necessary .