本文選題：維修項目管理 + 測試法��； 參考：《中國審計》2009年07期

【摘要】：正 專項維修項目,涉及立項一審批一招標(biāo)一合同簽訂一施工一項目核算一竣工驗收等多項環(huán)節(jié),項目零散雜亂,類目繁多,單項工程造價低、沒有專業(yè)設(shè)計及施工圖紙、施工隊伍多為"雜牌軍"、管理粗放,項目完成后,大多沒有完整的驗收資料和單獨規(guī)范的項目決算,存在擠占、挪用專項維修資金的現(xiàn)象,這些給審計工作帶來極大困惑,因此探索、提高專項維修項目的審計方法就顯得尤為重要。在工
[Abstract]:Positive special maintenance projects, involving the establishment of a project, examination, approval, bidding, contract signing, construction, project accounting, completion and acceptance, etc., the items are scattered and messy, the categories are numerous, the cost of a single project is low, and there is no professional design and construction drawings, Most of the construction teams are "miscellaneous soldiers", with extensive management. After the completion of the project, most of them do not have complete acceptance data and separate standard project accounts. There is a phenomenon of crowding out and misappropriating special maintenance funds, which brings great confusion to the audit work. Therefore, it is very important to improve the audit method of special maintenance project. At work
【作者單位】： 中國石油東方地球物理公司審計部;
【分類號】：F239.1
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本文編號：1869962