摘要
在分析我国固定资产投资审计现状的基础上,从固定资产投资审计重点转移、审计方式改进、审计资源整合、审计技术创新以及审计规范化建设等方面,多方位探索固定资产投资审计新思维。
On the basis of analyzing the present situation of auditing fixed assets investment in China, in various aspects the article explores the new thoughts from focus transmittion of auditing fixed assets investment, improvement of auditing methods, combination of auditing resources, innovation of auditing technology and standardization of auditing.
出处
《湖南商学院学报》
2008年第6期74-76,共3页
Journal of Hunan Business College
关键词
固定资产
投资审计
fixed assets, investment auditing
