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政府投资建设项目审计中要特别关注的三个环节
引用本文:李卫兵. 政府投资建设项目审计中要特别关注的三个环节[J]. 中国卫生经济, 2010, 29(1): 94
作者姓名:李卫兵
作者单位:唐山市妇幼保健院审计科,河北,唐山,063000
摘    要:政府投资建设项目是容易诱发腐败的重点领域。为提高政府投资使用效益,有效预防和惩治腐败,必须不断强化政府投资建设项目审计监督,并且要牢牢抓住建设工程发包、工程变更签证和工程项目设备与材料采购3个关键环节。

关 键 词:政府投资建设项目  审计监督  关键环节  

Three points should be paid more attention in auditing the government investment projects
LI Wei-bing. Three points should be paid more attention in auditing the government investment projects[J]. Chinese Health Economics, 2010, 29(1): 94
Authors:LI Wei-bing
Abstract:Government investment projects are the important domains which lead to corruption easily.In order to increase the efficiency,prevent and fight against corruption,auditing and supervising of the government investment projects must be strengthened and three points,which are construction projects contract,engineering change and the purchase of project equipments and materials,must be paid more attention to.
Keywords:government investment projects  auditing and supervising  important points  
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