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固定资产投资重点建设项目(以下简称重点项目)超概算问题,是长期以来普遍存在和审计中经常遇到的一个大问题。影响建设项目概算的因素很多,也比较复杂。在审计时,必须明确概算的含义、范围及其内容,认真分析概算变动的因素,确定超概算的性质,区别具体情况,依据有关法规,提出相应的处理建议或决定。 1. 重点项目概算的含义、范围及其包括的内
The over-estimation of fixed-asset investment key construction projects (hereinafter referred to as key projects) is a common problem that has long been a common problem in auditing. There are many factors that affect the estimated budget of a construction project, but also more complicated ones. During the auditing, the meaning, scope and content of the budget estimate must be made clear. The factors of the budget estimate should be carefully analyzed. The nature of the budget estimate should be determined and the specific circumstances should be distinguished. Relevant handling suggestions or decisions should be made in accordance with relevant laws and regulations. 1. The key project budget implications of the scope and scope of its inclusion