本文選題：固定資產(chǎn)投資審計(jì) + 問題�。� 參考：《西南交通大學(xué)》2007年碩士論文

【摘要】： 隨著我國經(jīng)濟(jì)的飛速增長和投資力度的不斷加大，固定資產(chǎn)投資審計(jì)作為審計(jì)分支中的重要組成部分所起的作用也日益增強(qiáng)。固定資產(chǎn)投資審計(jì)是指審計(jì)機(jī)關(guān)依據(jù)國家法律、法規(guī)和政策規(guī)定，對固定資產(chǎn)投資項(xiàng)目財務(wù)收支真實(shí)、合法、效益的監(jiān)督行為。它是國家對固定資產(chǎn)投資活動實(shí)行監(jiān)控的一種重要手段。 本文研究在新環(huán)境下固定資產(chǎn)投資審計(jì)所面臨的問題及對策，以及固定資產(chǎn)投資審計(jì)未來的發(fā)展方向。本文第一章首先介紹了固定資產(chǎn)投資審計(jì)的概念和國內(nèi)外學(xué)者對固定資產(chǎn)投資審計(jì)的理論研究現(xiàn)狀，然后對搞好固定資產(chǎn)投資審計(jì)的作用和意義進(jìn)行了闡述，并對本論文的研究路線、方法和創(chuàng)新點(diǎn)進(jìn)行了分析。其次在第二章著重介紹了固定資產(chǎn)投資審計(jì)所包含的內(nèi)容以及審計(jì)的主要方法分類。在第三章中，先是對我國固定資產(chǎn)投資審計(jì)的發(fā)展歷程進(jìn)行簡單的分析，然后引用云南省、四川省、廣西省審計(jì)廳相關(guān)案例，分析固定資產(chǎn)投資審計(jì)所面臨的問題及其原因，并針對這些問題提出了相應(yīng)的解決辦法和對策。最后一章根據(jù)我國現(xiàn)在經(jīng)濟(jì)發(fā)展的速度和投資體制的現(xiàn)狀，對未來固定資產(chǎn)投資審計(jì)的發(fā)展方向做了簡單的闡述：一是創(chuàng)新固定資產(chǎn)投資審計(jì)理念：二是創(chuàng)新固定資產(chǎn)投資審計(jì)方法；三是探索固定資產(chǎn)投資效益審計(jì)理論。
[Abstract]:With the rapid growth of Chinese economy and the increasing of investment, the audit of fixed assets investment as an important part of the audit branch is playing an increasingly important role. The audit of fixed assets investment refers to the supervision of the financial revenue and expenditure of fixed assets investment projects according to the laws, regulations and policies of the state. It is an important means for the state to monitor fixed assets investment activities. This paper studies the problems and countermeasures of fixed assets investment audit under the new environment, and the future development direction of fixed assets investment audit. The first chapter of this paper introduces the concept of fixed assets investment audit and the current situation of theoretical research on fixed assets investment audit by domestic and foreign scholars, and then expounds the role and significance of doing a good job of fixed assets investment audit. The research route, method and innovation of this paper are analyzed. The second chapter mainly introduces the contents of fixed assets investment audit and the classification of audit methods. In the third chapter, the author analyzes the development course of fixed asset investment audit in China, and then analyzes the problems and causes of fixed asset investment audit by citing relevant cases from the auditing offices of Yunnan, Sichuan and Guangxi provinces. And put forward the corresponding solution and countermeasure in view of these problems. In the last chapter, according to the speed of our country's economic development and the current situation of our investment system, The development direction of fixed asset investment audit in the future is simply expounded: first, innovation of fixed assets investment audit concept; second, innovation of fixed assets investment audit method; third, exploration of fixed assets investment benefit audit theory.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.63

【引證文獻(xiàn)】

相關(guān)期刊論文 前2條

1 邱偉;;淺議固定資產(chǎn)投資審計(jì)[J];商場現(xiàn)代化;2010年36期

2 王淑輝;;淺議固定資產(chǎn)投資審計(jì)[J];China's Foreign Trade;2011年14期

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本文編號：1900656