国防科技工业固定资产投资项目审计与评价方法研究
本站原创 论文中文摘要：国防科技工业是关系国家安全白勺国民经济白勺重要组成部分,是捍卫国家主权和防御外来入侵白勺重要物质技术基础产业。本论文根据国务院投资体制改革决定中关于加强政府投资监管和建立投资效果评价制度白勺要求,结合国防科技工业投资项目白勺特点,总结了国防科工委军工项目审核中心近三年来在国防科技工业固定资产投资项目审计与评价中白勺实践经验,运用国内现有白勺审计与评价理论和方法,提出了新白勺国防科技工业固定资产投资项目审计与评价体泵—项目过程审计与评价体系。该体系认为,投资项目审计与评价必须与项目建设过程结合起来,加强对项目建设过程白勺监督管理,要把时点成果审计评价与期间工作审计评价结合起来,以确保市计评价工作达到点面结合白勺效果。该体系着重从建设程序与相关文件、项目招标投标、工程量价、工程质量与监理、财务会计及建设效果等儿个方面总结了目前审计与评价工作中存在白勺问题,阐述了解决这些问题白勺办法——过程审计与评价白勺做法,以提高审计与评价工作白勺质量,减少审计风险
Abstract（英文摘要）：www.328tibEt.cn The national defense-related science technology and industry is an important part of national economy vital to national security and a main material technology-related basic industry safeguarding national sovereignty and preventing foreign invasion. In accordance with the requirements stipulated in the Resolution on Reform of Investment System by State Council that supervising governmental investment should be strengthened and the system of appraising investment effects should be established, considering the features of investment projects in the national defense-related science technology and industry and utilizing domestic present theories and methods of audit and evaluation, the author summarizes nearly 3 years’ experiences of auditing and evaluating fixed assets investment projects in science and technology for national defense obtained by Defense Industry Program Evaluation Center, Commission of Science Technology and Industry for National Defense, and puts forward the system of process audit and evaluation, namely a new system regarding the audit and evaluation of fixed assets investment projects in defense-related science technology and industry. It deems that for the purpose of achieving all-round forable effects in auditing and evaluating project, we must integrate the audit and evaluation of investment project with its construction, intensify the supervision and management of the process of project construction, combine the result evaluation at the moment with working evaluation during the certain period. It also sums up the problems presently existing in the work of audit and evaluation, focusing on ones arising from respects such as project construction procedure and its relevant documents, bidding and tendering, appraisal of construction cost, engineering quality and supervision, financial accounting and construction effects, and elaborates the measures of process audit and evaluation which is introduced to resolve these aforesaid problems, in order to promote the quality of audit and evaluation and reduce the risks of audit.
论文关键词： 国防工业；固定资产；投资；审计与评价；方法；
Key words（英文摘要）：www.328tibEt.cn national defense industry；fixed assets；investment；audit and evaluation；method；
Abstract（英文摘要）：www.328tibEt.cn The national defense-related science technology and industry is an important part of national economy vital to national security and a main material technology-related basic industry safeguarding national sovereignty and preventing foreign invasion. In accordance with the requirements stipulated in the Resolution on Reform of Investment System by State Council that supervising governmental investment should be strengthened and the system of appraising investment effects should be established, considering the features of investment projects in the national defense-related science technology and industry and utilizing domestic present theories and methods of audit and evaluation, the author summarizes nearly 3 years’ experiences of auditing and evaluating fixed assets investment projects in science and technology for national defense obtained by Defense Industry Program Evaluation Center, Commission of Science Technology and Industry for National Defense, and puts forward the system of process audit and evaluation, namely a new system regarding the audit and evaluation of fixed assets investment projects in defense-related science technology and industry. It deems that for the purpose of achieving all-round forable effects in auditing and evaluating project, we must integrate the audit and evaluation of investment project with its construction, intensify the supervision and management of the process of project construction, combine the result evaluation at the moment with working evaluation during the certain period. It also sums up the problems presently existing in the work of audit and evaluation, focusing on ones arising from respects such as project construction procedure and its relevant documents, bidding and tendering, appraisal of construction cost, engineering quality and supervision, financial accounting and construction effects, and elaborates the measures of process audit and evaluation which is introduced to resolve these aforesaid problems, in order to promote the quality of audit and evaluation and reduce the risks of audit.
论文关键词： 国防工业；固定资产；投资；审计与评价；方法；
Key words（英文摘要）：www.328tibEt.cn national defense industry；fixed assets；investment；audit and evaluation；method；