| 当前固定资产投资审计存在的问题及对策 |
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| 引用本文： | 李秀蓉.当前固定资产投资审计存在的问题及对策[J].中国煤田地质,2006,18(3):80-82. |
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| 作者姓名： | 李秀蓉 |
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| 作者单位： | 福建省莆田市涵江区会计管理中心,福建莆田351111 |
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| 摘 要： | 固定资产投资审计是对固定资产再生产全过程的审计，是检查监督财政收支财务收支的真实、合法和效益的，彳为。随着我国社会主义市场经济的不断完善，面对固定资产投资审计中存在的种种问题，创新固定资产投资审计的思路对策，对促进国家投资建设的发展，具有积极的现实意义。
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| 关 键 词： | 投资审计 固定资产 问题 对策 |
| 文章编号： | 1004-9177（2006）03-0080-03 |
| 收稿时间： | 2006-03-17 |
| 修稿时间： | 2006年3月17日 |
Problems Existed and Countermeasures in Current Fixed Assets Investment Auditing |
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| Li Xiurong.Problems Existed and Countermeasures in Current Fixed Assets Investment Auditing[J].Coal Geology of China,2006,18(3):80-82. |
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| Authors: | Li Xiurong |
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| Institution: | Accounting Management Center, Hanjiang District, Putian City, Fujian Province, Putian, Fujian 351111 |
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| Abstract: | The fixed assets investment auditing is a kind of auditing aimed at the overall process of fixed assets reproduction. It is an action to check and supervise the trueness, legal validity and beneficial results of budgetary and financial revenues and expenditures. Along with the continuously perfecting of socialist marketing economy, facing all sorts of problems existed in fixed investment auditing, innovate train of thoughts and countermeasures. So it has energetic operation significance to promote development of state investment on construction. |
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| Keywords: | investment auditing fixed assets problem countermeasure |
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