摘要
结合当前的经济形势,作者阐述了政府BT项目跟踪审计的概念,分析了政府建设项目跟踪审计的必然性及风险性,并通过案例分析提出了BT项目跟踪审计的改进思路。
The author expounds the concept of tracking audit of government BT project,analyzes its necessity and risks under the present economic situation. And then improvement ideas for the BT project tracking audit are put forward.
出处
《广西财经学院学报》
2014年第2期81-85,共5页
Journal of Guangxi University of Finance and Economics
