摘要
本文针对电力工程建设项目竣工决算审计进行全面研究。部分地区和单位电力工程建设项目竣工决算审计工作存在账务不规范、审计编制工作滞后、审计管理机制不健全、审计程序执行不到位、审计工作效率低等问题,严重影响具体审计工作的开展。针对以上问题,本文针对性地提出规范账务处理、优化审计编制、健全审计协调管理机制、落实标准化审计程序以及开展智能化审计管理等多项措施,以期为竣工决算审计提供相应的指导建议。
This paper conducts a comprehensive study on the audit of the final accounts of power engineering construction projects,and finds that the audit of the final accounts of the completion of power engineering construction projects has problems such as irregular accounting,lagging audit preparation,imperfect audit management mechanism,inadequate implementation of audit procedures,and low audit efficiency,which seriously affect the development of specific audit work.In view of the above problems,this paper puts forward a number of measures such as standardizing accounting processing,optimizing audit preparation,improving audit coordination and management mechanism,standardized audit procedures and intelligent audit management,in order to provide corresponding guidance and suggestions for the audit of completed and final accounts.
作者
杭皓
HANG Hao(Inner Mongolia Electric Power(Group)Co.,Ltd.Ordos Power Supply Company,Ordos Inner Mongolia 017000)
出处
《中国科技纵横》
2025年第16期140-142,共3页
China Science & Technology Overview
关键词
电力工程
项目
竣工决算
power engineering
project
final settlement upon completion
