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近年来,随着各地地铁建设项目如火如荼地开展,很多地铁项目进入决算期,审计机关如何及时跟进地铁项目的竣工决算审计是摆在我们面前的新课题。根据地铁建设项目投资金额大、建设时间长、隐蔽工程多的特殊性,我们积极探索了一套行之有效的审计方法。在对土建与安装、材料与设备、服务项目等招标项目的审计中,除了按照常规方法对招标、投标、评标资料进行审查外,我们还可以通过对投标单位财务支出中相关投标费用的支出、投标保证金
In recent years, with the construction of subway construction projects in full swing, many subway projects have entered the final accounting period. Therefore, it is a new issue for audit agencies to timely follow up audit of the final accounts of subway projects. According to the large amount of investment in subway construction projects, construction of a long time, many hidden projects and more, we have actively explored a set of effective audit methods. In audits of tendering projects such as civil works, installation, materials and equipment, and service projects, in addition to examining the bidding, bidding and bid evaluation materials in accordance with the conventional methods, we can also pass the examination and approval of the bidding expenses related to the bidder’s financial expenses ,Bid bond