军队建设工程项目审计探索

随着市场经济的发展以及工程建设管理逐步规范,建设工程审计的作用越来越突出,也越来越受到各建设单位的重视。为了更好地发挥军队工程建设经费的投资效益和进一步规范工程建设程序,本文提出工程项目审计应突出工程竣工结算审计这个重点,应抓住工程招标组织管理、合同签订及执行、工程变更管理、甲供材料采购与核算等环节,针对上述几个方面,分别指出了存在的常见问题、审计工作中应把握的重点。

Research on the Audit of Military Construction Projects

With the development of market economy and with the regulating of engineer project management,the effect of construction audit is more obvious.It was appreciated by much more proprietor.In order to make good use of the capital of the military construction and regulating the procedure of construction,this paper has provided approaches of construction audit.It has also pointed out the emphasis of the construction audit,such as,the bidding of construction,the contract management,etc.