【摘要】：公路建設單位領導干部經濟責任審計已成為近年國家審計署的工作重點,這一領域的審計既具經濟責任審計的一般性,又具公路建設項目審計的特殊性。對該領域審計中常見問題的原因分析和改進措施研究,可以幫助公路建設單位領導干部明確自身責任,提高其決策和管理水平,避免工作的失誤。 在公路建設中,普遍存在項目建設資金不到位;基本建設支出不合理,建設資金被挪用;投資包干節(jié)余提取和使用不合規(guī);基本建設會計核算不規(guī)范,資金管理薄弱的等問題。這些問題的產生涉及投資體制、法律、法規(guī)、人員素質等等方面的原因。要想解決以上的問題,必須從源頭入手,改革國家投資體制;建立、健全相關法律、法規(guī);提高建設單位負責人的素質。
[Abstract]:The economic responsibility audit of the leading cadres in highway construction units has become the focus of the work of the State Audit Office in recent years. The audit in this field has both the generality of the economic responsibility audit and the particularity of the highway construction project audit. The analysis of the causes of the common problems in the audit and the study of the improvement measures can help the leading cadres of the highway construction units to clarify their own responsibilities, improve their decision-making and management level, and avoid mistakes in their work. In the highway construction, there are some problems, such as the project construction funds are not in place, the capital construction expenditure is unreasonable, the construction funds are misappropriated, the investment bag dry savings extraction and use are not regular, the capital construction accounting is not standardized, the fund management is weak and so on. These problems are related to the investment system, laws, regulations, personnel quality and so on. In order to solve the above problems, we must start from the source, reform the national investment system, establish and perfect the relevant laws and regulations, and improve the quality of the person in charge of the construction unit.
【學位授予單位】：四川大學
【學位級別】：碩士
【學位授予年份】：2005
【分類號】：F239.47

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